Compensation of Clergy - 0.2 CPEClergy Compensation Follows a Different Set of Tax Rules. Ministers occupy a unique position under federal tax law. For income tax purposes, clergy are generally treated as employees, while for Social Security and Medicare purposes they are often treated as self employed individuals. This dual classification creates specialized reporting requirements and planning considerations. Understanding these rules is essential to avoid unexpected tax

employee and self-employed business expenses

Identify key year-end stock tax strategies to help clients reduce investment-related tax liability

updates it as relevant pronouncements come out

you’ll get a clear

Taxpayers sometimes report income in one year only to later discover they are legally required to repay it

500‑page

Start Statute of Limitations for Refund Claims and learn how Section 6511 timing rules

Start New Tax Benefits for K–12 Teachers and Educators and learn how to apply the updated 2026 rules so your educator clients get the full savings available for the costs they shoulder every year

CPE Hours: Federal Taxation = 1 CPE Credit / Total = 1 CPE Credit

Arlene Adabzadeh

Convert seasonal relationships into year-round value

and adaptations that require capitalization