Ministers are not exempt from paying federal income taxes.
Different rules apply to some ministers who are exempt from self-employment taxes.
Most ministers must use the standard Form 1040. You should keep all receipts, canceled checks, and other evidence to prove amounts you claim as deductions, exclusions or credits including amounts designated as minister's housing allowance. You can obtain an automatic four-month extension to file your 2000 Form 1040 by filing a Form 4868 by April 16, 2001. The answer depends on your ability and experience in working with financial information and in preparing tax returns. Many ministers will be able to prepare their own tax returns if they understand the unique rules that apply.