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Clergy Status Verification

This information is designed specifically for guidance purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. The following questions will help guide you in determining if you qualify for clergy status. Because religious disciplines vary in their formal procedures responsibilities, qualifying for clergy status will depend on a weighted test and facts and circumstances.  
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    To qualify for the special tax provisions available to ministers, an individual must be a “minister”and must perform services “in the exercise of his ministry.” Treas. Reg. § 1.107-1(a)incorporates the rules of Treas. Reg. § 1.1402(c)-5 in determining whether the individual isperforming the duties of a “minister of the gospel.”Examples of specific services considered duties of aminister, including:a. Performance of sacerdotal functions;b. Conduct of religious worship;c. Administration and maintenance of religious organizations and their integral agencies;d. Performance of teaching and administrative duties at theological seminaries.
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  • 2
    To qualify for the special tax provisions available to ministers, an individual must be a “minister”and must perform services “in the exercise of his ministry.” Treas. Reg. § 1.107-1(a)incorporates the rules of Treas. Reg. § 1.1402(c)-5 in determining whether the individual isperforming the duties of a “minister of the gospel.”Examples of specific services considered duties of aminister, including:a. Performance of sacerdotal functions;b. Conduct of religious worship;c. Administration and maintenance of religious organizations and their integral agencies;d. Performance of teaching and administrative duties at theological seminaries.
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  • 3
    Under the Internal Revenue Code of 1986, as amended, (hereinafter referred to as 'IRC'),ministers are accorded some unique tax benefits for income, social security and Medicare taxes, which presents several potential issues with payroll compliance and ministers' tax returns. The following questions will help guide you in determining if you qualify for clergy status. Because religious disciplines vary in their formal procedures responsibilities, qualifying for clergy status will depend on a weighted test and facts and circumstances.
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  • 4
    To qualify for the special tax provisions available to ministers, an individual must be a “minister”and must perform services “in the exercise of his ministry.” Treas. Reg. § 1.107-1(a)incorporates the rules of Treas. Reg. § 1.1402(c)-5 in determining whether the individual isperforming the duties of a “minister of the gospel.”Examples of specific services considered duties of aminister, including:a. Performance of sacerdotal functions;b. Conduct of religious worship;c. Administration and maintenance of religious organizations and their integral agencies;d. Performance of teaching and administrative duties at theological seminaries.
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  • 5
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  • 7
    As part of your job description.
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  • 8
    As part of your job description.
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  • 9
    As part of your job description.
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  • 10
    No entry required - Select Next ->
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  • 11

    Sorry, based on the IRS criteria, you are not eligible for a housing allowance.

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  • 12

    Congratulations...you may qualify for the special tax provisions available to ministers.

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