2 Hour CE Clergy 2012

For income tax purposes, a licensed, commissioned, or ordained minister is generally treated as a common law employee of his or her church, denomination, or sect. There are, however, some exceptions such as traveling evangelists who may be treated as independent contractors. As a minister performing ministerial services, they are taxed on wages, offerings, and fees received for performing marriages, baptisms, funerals, etc. Various types of income and how to treat the tax will be covered in the course. This course qualifies for 2 hours of Federal Tax Law. This course is a CTEC approved course for continuing education.