Transcription of Ministers Audit Techniques Guide - IRS tax forms
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Ministers Audit Techniques Guide NOTE: This Guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. Publication Date: April 2009 Table of Contents Introduction: Overview of Issues .. 1 Who Qualifies For Special Tax Treatment As A Minister .. 3 Income Issues: .. 4 Income To Be Reported .. 5 Gift or Compensation for Services .. 5 The Parsonage Allowance.
ministers are accorded some unique tax benefits for income, social security and Medicare taxes, which present several potential examination issues on ministers' tax returns in addition to income and expenses issues found in most examinations. As follows is a brief description of the topics which will be discussed in further detail in this guide:
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