Date : June 3rd , 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am 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 new rules affects minister tax reporting and compliance. 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 Covered:

• Housing allowance documentation.
• Dual tax status rules for ministers.
• Common IRS audit triggers.
• OBBB Act 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 .

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.