Tax Packet

Note: This Tax Packet contains general information on tax issues of interest to United Methodist clergy, local churches, annual conferences, and others. While we have made every effort to ensure the information in this Tax Packet is current and accurate, it is not intended to serve as legal advise. Readers should seek assistance from a tax professional for questions regarding their specific circumstances.

Overview
Overview of the Tax Packet (PDF 64 KB)

What's New
Recent Changes to the Tax Packet (Updated 2-07) (PDF 68 KB)

New Tax Limits for 2007 (PDF 74 KB)

Federal Telephone Excise Tax Refund (PDF 83 KB)

Tax Information for Clergy
Housing Allowance
Housing Allowance Q&A's (PDF 115 KB)

Clergy Housing Allowance Clarification Act of 2002 (PDF 146 KB)

IRS Audit Guidelines
Introduction to IRS Audit Guidelines (PDF 51 KB)

IRS Audit Guidelines for Ministers (PDF 119 KB)

Tax Status of Deacons
Memorandum - Tax Status of Deacons (PDF 65 KB)

Tax Status of Deacons Q&A's (PDF 117 KB)

IRS Private Letter Ruling (Deacons) (PDF 89 KB)

Memorandum - Tax Status of Probationary Deacons (PDF 79 KB)

Business Expenses and Reimbursement
Accountable Reimbursement Policies
Accountable Reimbursement Policies Q&A's (PDF 116 KB)

Accountable Reimbursement Policy - Short Form (PDF 63 KB)

Accountable Reimbursement Policy - Long Form (PDF 85 KB)

Sample - Expense Voucher (PDF 92 KB)

Local Transportation Expenses
Local Transportation Expenses Q&A's (PDF 107 KB)

Moving Expenses
Memorandum - Moving Expenses (PDF 112 KB)

Spousal Travel Expenses
Memorandum - Spousal Travel Expenses (PDF 98 KB)

Pastor's Discretionary Fund
Pastor's Discretionary Fund (PDF 94 KB)

Tax Information for Local Churches
Tax Reporting and Filing Requirements
Local Church Tax Reporting Requirements (PDF 79 KB)

Form 941
Form 941 Filing Requirements (PDF 92 KB)

IRS Letter to GCFA (Form 941) (PDF 57 KB)

Form W-2
Information for Completing Form W-2 for Clergy (PDF 87 KB)

Example of Form W-2 for Clergy (PDF 90 KB)

Form W-3
Form W-3 Reporting Requirements (PDF 61 KB)

Unrelated Business Income (UBIT)
Unrelated Business Income (UBIT) (PDF 103 KB)

Tax Exempt Status of Churches
Group Ruling Request Form (PDF 110 KB)

Group Rulings and Charitable Contributions (PDF 64 KB)

Charitable Contributions
Benevolence Fund Policy (PDF 61 KB)

Employee or Independent Contractor
Employee or Independent Contractor (PDF 97 KB)

Additional Resources
IRS Publications and Materials (PDF 79 KB)

Obtaining IRS Forms and Publications (PDF 71 KB)

Other Resources (PDF 48 KB)