2025 Ministers’ Tax Guide for 2024 Returns
As a part of GuideStone’s mission to enhance the financial security and resilience for those who serve the Lord, we are excited to provide our ministry partners and members with resources to help answer common tax-related questions and issues for ministers.
Our popular annual tax guide, written by Richard Hammar, J.D., LL.M., CPA, includes sample tax returns for both active and retired ministers and step-by-step instructions for each. This valuable resource also includes a special section at the end of the publication about important federal reporting requirements for churches.
As a church, you have a responsibility to take care of those who serve you while seeking to be good stewards of your limited financial resources. This workbook can help you achieve that goal. It is designed for use by the person(s) who determines pay arrangements for ministers and other church employees.
There are multiple tax rules that apply only to ministers and churches. This specialized booklet is written in an easy-to-understand question-and-answer format. It will prove to be a valuable resource for those who are Ministers for Tax Purposes.
The minister’s housing allowance is a very important tax benefit available to ministers. Section 107 of the Internal Revenue Code allows “ministers of the Gospel” to exclude some or all of their ministerial income designated by their church or church-related employer as a housing allowance from income for federal income tax purposes. Read more about the rules and limits.
Find IRS forms, instructions and publications at IRS.gov or call 1-800-TAX-FORM (1-800-829-3676).
For more information, contact us at Info@GuideStone.org or 1-888-98-GUIDE (1-888-984-8433) Monday through Friday, from 7 a.m. to 6 p.m. CT.