2027 Tax Prep Guide for Churches and Clergy (Downloadable PDF)

Preparing a minister’s federal income tax return involves requirements that are unique to clergy. Church treasurers and financial administrators have their own reporting responsibilities to consider as tax season approaches.

The 2027 Tax Prep Guide for Churches and Clergy provides step-by-step guidance to help ministers prepare their 2026 federal income tax returns and church leaders understand the federal tax reporting requirements that apply to their ministries.

Written and reviewed by CPA Elaine Sommerville, based on the longstanding work of retired CPA and attorney Richard R. Hammar, this three-part resource addresses important tax developments, IRS requirements, and the practical details of church and clergy tax preparation.

The guide covers relevant federal tax-law changes, IRS rulings, Tax Court decisions, and other developments affecting churches and ministers.

What’s Inside?

Part 1: Tax Law Updates

Understand important changes in federal tax law affecting ministers and churches, including relevant IRS guidance, court decisions, special rules, and practical examples.

Part 2: Clergy Tax Preparation

Follow step-by-step instructions for preparing ministerial federal income tax returns, including ministerial income, housing allowances, self-employment taxes, and related reporting requirements.

Part 3: Church Reports

Find guidance for completing church-related tax forms, meeting IRS reporting requirements, and properly documenting charitable contributions, payroll, and employee benefits.

Church-Specific Guidance for Tax Season

Whether you’re a minister preparing your own return or a church financial administrator responsible for tax reporting, this guide helps you understand the requirements that apply and work through the steps involved.

Its explanations and instructions are developed around the tax situations churches and clergy actually face, drawing on decades of specialized expertise from Church Law & Tax.

Included with Advantage Membership

Church Law & Tax Advantage members receive the 2027 Tax Prep Guide at no additional cost as part of their membership.

Members also have access to the online Church & Clergy Tax Guide, Ask Richie, and other expert-developed resources for navigating church legal, tax, finance, and risk management questions throughout the year.

Planned availability: January 4, 2027.

Advantage Members: In order to access this guide at no cost, please log in to the Church Law & Tax Store with the same email as your advantage member account. If you have yet to create an account, please create one with the same email as your membership. If you have any issues, please email support@churchlawandtax.com.