Date : April 10th , 2026

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

Duration: 120 Minutes

Course Overview

Do you know whether your minister tax return could stand up to an IRS audit?

Ministers face a unique and often misunderstood set of tax rules. Even minor reporting errors can heighten the risk of IRS examination. The IRS Ministers Audit Technique Guide (ATG) identifies several audit issues specific to members of the clergy—beyond the usual income and expense items encountered in other taxpayer audits.

This course offers a practical, in-depth review of the key audit risk areas affecting ministers and presents best practices for preparing accurate, compliant, and defensible tax returns. You’ll gain a clear understanding of how the IRS approaches minister audits and learn effective strategies to reduce exposure through sound reporting and documentation.

Topics include classification of clergy income, properly documenting housing allowances, navigating dual tax status rules, and understanding the impact of the OBBB Act of 2025 on minister tax compliance. Whether you prepare your own return or advise clergy clients, you’ll leave with updated knowledge, real-world insights, and proven techniques to help ensure accuracy and minimize audit risk.

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 Objective:

• 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.

William Davidson | EA

Business Owner, Clergy Tax Consulting for Tax Professionals

Bill Davidson (EA, MDiv, ThM) has worked with ministers’ tax returns and planning for over 35 years.  He is keenly aware how the unique (and contradictory) regulations regarding the taxation of clergy compensation has frequently led to misinformation and inaccuracy.  As Manager with a prominent tax firm he was the “go to” authority for tax professionals who had questions about clergy tax matters.  As an ordained minister himself, he has keen insight into the needs of clergy clients.