All withheld tax is reported in box 2, Form W-2, as federal income tax withheld. If boxes 3-6 on the Form W-2 are empty, the minister is required to complete a Schedule SE using the minister’s worksheet to determine the taxable amount of their ministers income.

How are expenses prorated on a clergy tax return?

The expenses will be prorated based on the percentage of tax-free income. On the Schedule SE Menu, change the question ‘Is this Schedule SE being filed for a Minister or Clergy?,’ to ‘YES’.

What kind of tax credit does a minister have?

Earned Income Credit (EIC) A minister’s earned income is net self-employment income from Schedule SE minus one-half of self-employment tax plus any nonministerial wages. Earned income includes a parsonage allowance.

What should be included on a church tax return?

• The amount actually used to provide a home. Include amounts paid in the tax year for rent, mortgage payments ( principal, interest, insurance, property tax, etc.) furnishings, appliances, repairs, utilities, and down payments. Do not include food, entertainment, servants, or home equity loan payments for items unrelated to the home.

What are the instructions for 1040 for 2009?

Page 1 of 104 of Instructions 1040 7:56 – 17-NOV-2009 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 1040 INSTRUCTIONS CREDIT FOR NONBUSINESS ENERGY PROPERTY You may be able to take this credit for certain energy-saving improvements to your main…

How to file for a tax refund in 2009?

2009 Instruction 1040-ALL 1040 INSTRUCTIONS CREDIT FOR NONBUSINESS ENERGY PROPERTY You may be able to take this credit for certain energy-saving improvements to your main home. 2009 Get a faster refund, reduce errors, and save paper. For more information on IRS e-fileand Free File, see page 5 or click on IRS e-file at