search for books and compare prices
Tables of Contents for The Zondervan Minister''s Tax & Financial Guide 2002
Chapter/Section Title
Page #
Page Count
Recent Developments
1
8
Form 1040 Line by Line
9
6
Taxes for Ministers
15
14
Ministers serving local churches
16
2
Evangelists and missionaries
18
1
Members of religious orders
18
2
Ministers in denominational service, administrative, and teaching positions
20
2
Individuals not qualifying for ministerial tax treatment
22
1
Social security status of ministers
23
1
Income tax status of ministers
23
3
Forms and schedules for the minister
26
1
Importance of the employee vs. self-employed decision
27
1
Recommended filing status
28
1
Compensation Planning
29
8
How much should a minister be paid?
30
1
Plan your compensation
30
3
Avoid recharacterization of income
33
1
Use fringe benefits wisely
34
2
Use accountable expense reimbursements
36
1
The Pay Package
37
22
Should you delay paying tax on a portion of your salary?
37
1
Can churches discriminate when providing fringe benefits?
38
1
Tax treatment of compensation, fringe benefits, and reimbursements
39
17
Table of compensation, fringe benefits, and reimbursements
56
3
Retirement Planning for Ministers
59
8
Preparing for retirement
60
3
The keys to social security
63
1
Taking out your retirement money
64
3
Home Sweet Home
67
18
Types of housing arrangements
69
2
Structuring the housing allowance
71
6
Reporting the housing allowance to the minister
77
1
Accounting for the housing allowance
77
2
Other housing allowance issues
79
3
Housing allowance worksheets
82
3
Business Expenses
85
22
Accountable and nonaccountable expense reimbursement plans
85
3
Documenting and reporting business expenses
88
1
Travel and transportation expenses
89
4
Auto expense deductions
93
6
Home-office rules
99
2
Other business and professional expenses
101
4
Allocation of business expenses
105
2
Social Security Tax
107
12
Computing the self-employment tax
108
1
Both spouses are ministers
109
2
Self-employment tax deductions
111
1
Use of voluntary withholding agreement to pay social security taxes
111
1
Opting out of social security
111
4
Opting back into social security
115
2
Working after you retire
117
1
Canada Pension Plan
118
1
Paying Your Taxes
119
12
Tax withholding
119
1
Estimated tax
120
3
Excess social security with held (FICA)
123
1
Earned income tax credit
123
1
Extension of time to file
123
3
Extension of time to pay
126
1
Offers in compromise
126
1
Filing an amended tax return
127
4
Sample Returns
131
27
Example No. 1 Minister-employee for income tax purposes (accountable plan)
133
10
Example No. 2 Minister-employee for income tax purposes (nonaccountable plan)
143
15
Citations
158
8
Index
166
4
10 Biggest Tax Mistakes Made by Ministers
170