Date: March 31st, 2026

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 120 Minutes

Course Overview:

Are you confident that your tax return would withstand an IRS audit?

Ministers operate under a set of complex and unique tax rules, and even small reporting mistakes can increase the risk of IRS scrutiny. The IRS Ministers Audit Technique Guide (ATG) highlights several potential examination issues specific to ministers, in addition to the income and expense issues commonly found in many tax audits.

This course provides a practical review of these audit risk areas and explains best practices for preparing accurate and compliant minister tax returns. Participants will gain insight into the IRS’s audit approach while learning strategies to minimize risk through proper reporting and documentation.

The course also explores important topics such as clergy income classification, allowable expenses, housing allowance documentation, and the challenges of dual tax status for ministers. In addition, we will review how the OBBB Act of 2025 affects minister tax reporting and compliance.

Whether you are preparing your own return or advising clergy clients, this course offers updated guidance, real-world examples, and documentation strategies to help ensure accuracy and reduce audit exposure.

Major Topics Covered

• Housing Allowance Documentation.
• Dual Tax Status Rules for Ministers.
• Common IRS Audit Triggers.
• OBBB Act of 2025 – Key Tax Updates.
• Proper Classification of Clergy Income.

Learning Objectives

• Understand the key focus areas of the IRS Ministers Audit Technique Guide.
• Explain the unique tax treatment rules that apply specifically to ministers.
• Recognize income and expense reporting issues that commonly trigger IRS audits.
• Review best practices for maintaining proper documentation of clergy income and expenses.
• Evaluate minister-specific tax updates introduced under the OBBB Act of 2025.

Credits and Other information:

• Recommended CPE credit – 2.0
• Credits – IRS & NASBA
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPAs
• Enrolled Agents (EAs)
• Tax preparers and advisors
• Accounting professionals handling clergy clients
• Pastors
• Church ministers
• Religious leaders responsible for filing their own tax returns
• Church Financial Personnel
• Financial Advisors Serving Religious Organizations

About Our Speaker