Ministers have a unique tax status under federal law. In most cases, a minister is considered an employee of the church for federal income tax purposes while being treated as self-employed for Social Security and Medicare taxes.

This dual tax status can be confusing for both ministers and churches. Because ministerial taxation is different from the rules that apply to most employees, tax professionals who are unfamiliar with these special rules may sometimes provide inaccurate or incomplete guidance.

We provide consultations, workshops and other educational opportunities to help pastors and churches better understand ministerial tax issues and make informed decisions regarding compensation, withholding, reporting and other tax matters.

Below are links and resources designed to provide additional information and practical assistance regarding ministerial taxation.

Minister’s Tax Guide

  • Section 1-4: Tax Preparation Guide
    This guide provides detailed tax information to assist ministers with annual tax preparation.
  • Section 5: Federal Reporting Requirements for Churches (beginning on page 77)
    This guide provides tax information for churches related to compliance with legal and IRS reporting requirements.
  • To access, go to www.guidestone.org/taxguide, then log in to download the Minister’s Tax Guide.

Ministers’ Tax Issues

This brochure provides an overview of the special tax rules that apply to ministers and churches. Because many of the topics and questions addressed are interconnected, we encourage you to read the brochure in its entirety to gain a complete understanding of the information presented.

GuideStone prepared this brochure as an educational resource for ministers and churches. It is intended to provide general information and should not be relied upon as a substitute for professional legal or tax advice.

Ministers’ Housing Allowance

This resource provides answers to frequently asked questions about a church’s designation of a portion of a minister’s compensation as a housing allowance, including important IRS requirements and guidelines.

GuideStone offers a variety of resources to help churches and ministers better understand the housing allowance, including instructional videos, articles, Housing Allowance FAQs, and Questions & Answers. These resources can help church leaders properly establish and administer a housing allowance while helping ministers understand the tax rules that apply.

Financial Checklist for Ministers

This brochure highlights areas for ministers to be informed concerning compensation and other financial matters.

2026 IRS Standard Mileage Reimbursement Rate

Stay up to date with the current IRS standard mileage reimbursement rates for ministry-related travel and expenses. Mileage rates can change during the year, so churches and ministers should ensure they are using the appropriate rate for the applicable period.

For 2026, note the change in the standard mileage rate to 76 cents per mile for business and ministry-related travel from July 1 through December 31, 2026.