Handling Tax Returns for Religious Groups – Amish and ... 2 Center for Agricultural Law & Taxation...

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Center for Agricultural Law & Taxation

Handling Tax Returns for Religious Groups – Amish and Mennonite

Kristy Maitre

Tax Specialist

Center for Agricultural Law and Taxation

June 29, 2017


Agenda

• The Birth of Social Security and Medicare

• Define What Taxes are Impacted for Religious Sects

• Form 4029, When to File, When the Exemption Applies and When the Exemption is Terminated

• Social Security Procedures

• Filing Form W‐2 and Forms 941, 944 and 943

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The Birth of Social Security

• Social Security became law in 1935

• Since then, Congress has provided a number of religiously‐based exemptions to the social security system

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History

• In 1965 Congress enacted the Medicare bill

• The Old Order Amish and other religious sects who conscientiously objected to insurance, were eventually exempted from paying Social Security and Medicare taxes

• The sect has to have been in existence since December 31, 1950 to receive a religious exemption

• In fact, there is a clause in the 1965 Medicare Bill that exempts “Old Order Amish” (groups or sects established prior to 1950) who conscientiously object to paying insurance premiums for others

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Members of Certain Religious Faiths

• A self‐employed individual may file an application for a social security tax exemption if they are a member of a recognized sect

• The individual must also adhere to the established tenets of the sect, which cause them to conscientiously oppose the acceptance of benefits of public or private insurance that pay in the event of death, disability, old‐age, retirement, or medical necessity

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Members of Certain Religious Faiths

• The individual must also waive all future benefits under social security

• If an employer and employee are both members of religious orders and satisfy the requirements then both the employer’s and employee’s share of social security taxes may be exempted

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Other Taxes Were Not Impacted

• Members of these groups pay the same income, property, sales, and other taxes as everyone else

• To be exempt from Social Security and Medicare taxes, the member must obtain a Social Security number and file Form 4029 – Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits

• The application when approved – waives all rights to receive any Social Security benefits for the filer and anyone else who might have been eligible to receive benefits on the filer’s Social Security record

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Exemption Limited

• The exemption from Social Security and Medicare taxes is applicable for self‐employment income and wages

• For wages to be exempt, both the employer and employee must have approved Form 4029 exemptions

• Thus, wages paid to an Amish employee by an employer who is not a member of the sect would be subject to Social Security and Medicare withholdings

• In contrast, Amish business owners are also required to pay Social Security taxes when employing non‐Amish workers, or Amish youth that have not yet been baptized in the church

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Workers Compensation Insurance

• In some states, the Amish have also been exempted from workers compensation for the same reason

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Social Security Procedures

• Effective February 2, 2004, any IRS‐4029 received by SSA that does not include an SSN will be returned to the individual to obtain an SSN

• They are required to file an application along with the appropriate proofs, including proof of age, identity, and citizenship or alien status

• The individual should be advised to contact a field office to apply for an SSN for IRS‐4029 control purposes

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Social Security Procedures

• Some applicants may file for SSNs with no reference to the IRS‐4029 process or without expressing serious religious objections

• Other applicants may express religious concerns and want to state officially that the only reason they are applying for the number is to control the IRS‐4029 and that they do not want a Social Security card mailed to them

• In some religious communities these are called Control Numbers, not SSNs, and individuals who have these numbers may insist that they do not have SSNs for other purposes, such as obtaining identification with the MVA

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Special Procedures

• In addition to full SSN application processing and proof requirements:

• Accept a statement that the person is filing only for IRS‐4029 purposes and that he or she does not want a Social Security card issued

• Social Security will suppress the issuance of the card

• If an applicant requests that SSA suppress the issuance of the Social Security card, the applicant must re‐contact SSA by mail, fax, or in person to obtain the SSN or to provide written consent for SSA to disclose the SSN to a third party

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Example of a Request for an SSN for IRS‐4029 Control Purposes

• Date: February 2, 2010

• I am requesting the assignment of a Social Security number (SSN) to be used only for filing Form IRS‐4029 for benefit waiver and taxation purposes

• I do not want a Social Security card created or mailed to me

• When the SSN is assigned to me, I will re‐contact the Social Security Field Office by mail, fax, or in person to obtain the SSN or to provide written consent for SSA to disclose the SSN to a third party in order to complete the IRS‐4029 form 13


Remember

• If the Amish work for themselves they can be exempted from paying into social security

• If they work for a non‐Amish employer they have to pay Social Security taxes like everyone else

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Form 4029

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Form 4029

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Form 4029

• The form is filed with the Social Security Administration

• IRS will either approve or disapprove the application after Social Security determines whether the applicant’s religious sect meets the requirements for exemption

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Form 4029

• This exemption only applies to self‐employment earnings and earnings from employers who also qualify for this exemption

• Qualifying employers will be limited to individuals, partnerships, some LLCs, and religious organizations

• If an individual works for a corporation (C or S), this won’t do them much good

• Unless, of course, they are paid as an independent contractor and issued a Form 1099‐MISC, in which case they would be filing Schedule C and be subject to self‐employment taxes which would exempt them 18

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Form 4029

• As soon as the individual is no longer eligible, this exemption ends

• So if they leave the religious group or if the SSA determines the group no longer qualifies, the individual becomes covered under the Social Security rules

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Form 4029 – When to File

• An individual can file Form 4029 at any time

• If the individual had an approved exemption from SE tax and for some reason that approved exemption ended, they must file a new Form 4029 if they subsequently meet the eligibility requirements

• If the individual has a previously approved exemption from SE tax, they are considered to have met the requirements for exemption from social security and Medicare taxes on wages and don't need to file a new Form 4029

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Effective Date of Exemption

• An approved exemption from SE tax generally is effective for all tax years beginning with the first year the individual meets the eligibility requirements

• For example, if they meet the eligibility requirements in 2014, file Form 4029 in 2015, and the IRS approves the exemption in 2016, the exemption is effective for tax year 2014 and all later years

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Refunds of SE Tax Paid

• To get a refund of any SE tax paid while the exemption was in effect, file Form 1040X

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Exemption From FICA Taxes

• If the employer has an approved Form 4029 and they have an employee who has an approved Form 4029, don't report wages paid to the employee as social security and Medicare wages

• If the employer has an employee who doesn't have an approved Form 4029, they must withhold the employee's share of social security and Medicare taxes and pay the employer's share

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Form W‐2

• When preparing a Form W‐2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other”

• Don't make any entries in box 3, 4, 5, or 6

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Forms 941, 943, and 944

• If both the employer and the employee have received approved Forms 4029, don't include these exempt wages on the following forms

• Instead, follow the instructions given below:

• Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box

• Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces

• Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box

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Forms 941

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Form 943

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Form 944

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Effective Date

• An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which the individual filed the Form 4029

• The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements

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Summary Table

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IRS Procedure for Verification

• When a copy of Form 1040 is received from Submission Processing with documentation indicating exemption from self‐employment tax due to being a minister, Amish, etc. (Forms 4361 or 4029), IRS is required to research and verify exemption

• If documentation is not sufficient to verify exemption: IRS employees are required to correspond with taxpayer

• Ask for a copy of their Form 4029, or other verification of their exemption

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Request a Copy of the Filed Form 4029

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IRM Procedures

• For an individual claiming Form 4029 exemption, follow guidelines in IRM 4.19.6.4, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits/Form 4029

• 21.6.1.5.1 (10‐01‐2013) ‐ Determining the Exemption Deduction

• The IRS will allow exemptions for primary, secondary or dependents identified as either "Amish" , "Mennonite" , or "Exempt ‐ Form 4029" , even if the individual does not have a valid Taxpayer Identification number (TIN)

•

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IRM Procedures

• If the exemption for such an individual was improperly NOT allowed during original processing, adjust the account

• The IRS will initially disallow dependency exemptions or related credits for any return having a notation or attachment indicating a "religious or conscience‐based" objection to providing TINs for dependents

• Taxpayers will receive a math error notice stating their dependent exemption is disallowed because a TIN was not furnished

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IRM Procedures

• Taxpayers claiming a "religious or conscience‐based" objection to obtaining a TIN will be allowed the dependent exemption or related credits (except for EIC) when they provide specific documentation listed in paragraph 1 of the Letter 3050C

• When initiating a Letter 3050C include the following: "If you have a religious or conscience‐based objection to securing a Taxpayer identification Number for the dependents or exemptions, please forward a statement outlining your objection and documentation from the following lists to verify the dependents"

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IRM Procedures

• 21.6.3.4.2.7.3 (01‐25‐2016) ‐ EITC SSN Requirements

• EITC is not allowed for "Amish" ,"Mennonite" ," Exempt Form 4029" , or"conscience‐based objection" without a valid SSN, although the dependent exemptions and other credits may be allowed

• 21.6.3.4.2.7.4 (10‐01‐2016) ‐ EITC Earned Income

• Form 4029 is approved –

• All wages, salaries, tips, and other employee compensation are earned income, even if FICA tax is not withheld

• Amounts received from self‐employment are not earned income

• Losses from Schedule C, C‐EZ, or F cannot be subtracted from wages

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Filing Form 1040

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How to Show Exemption from Self‐Employment Taxes on Form 1040

• If the IRS approved the Form Form 4029 write “Form 4029” on the “Self‐employment tax” line in the Other Taxes section of Form 1040, page 2

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Form 1040 – Line 57

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§ 1402(g)

• Any individual may file for an exemption from the tax imposed under § 1402(g) if they are a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old‐age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act)

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EITC and The Additional Child Tax Credit

• SE income that is exempt from SE tax is NOT qualifying income for EIC and Additional CTC as it is tied to the amount of Social Security and Medicare tax paid and they are exempt

• The Child Tax Credit in its self is allowed

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Affordable Care Act

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Form 8965

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Ministers

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Topics Unique to Ministers

• Income Issue:

• Parsonage/Housing Allowance

• Gift or Compensation

• SE Issue:

• Members of Religious Orders and Vow of Poverty

• Exemption from Social Security system

• Computing SE Income

• Employee or Independent Contractor

• Business Expenses: Operation of §265

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Ministerial Services

• Ministerial services, in general, are the services performed in the exercise of the ministry and duties as required by the religious order, or in the exercise of a profession as a Christian Science practitioner or reader

• Income receive for performing ministerial services is subject to SE tax unless the client has an exemption

• Even with the exemption, only the income receive for performing ministerial services is exempt

• The exemption does not apply to any other income


Ministers

• Most services performed as a minister, priest, rabbi, etc., are ministerial services and include:

• Performing sacerdotal functions,

• Conducting religious worship, and

• Controlling, conducting, and maintaining religious organizations that are under the authority of a religious body that is a church or denomination

• An individual is considered to control, conduct, and maintain a religious organization if they direct, manage, or promote the organization's activities


Employment Status for Other Tax Purposes

• Even though all of income from performing ministerial services is subject to self‐employment tax for social security tax purposes, the client may be an employee for income tax or retirement plan purposes in performing those same services

• For income tax or retirement plan purposes, the income earned as an employee will be considered wages

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Members of Religious Orders

• If your client is a member of a religious order who has not taken a vow of poverty, the earnings for ministerial services performed as a member of the order are subject to SE tax

• However, the client can request that the IRS grant an exemption

• Vow of poverty• If your client is a member of a religious order and has taken a vow of

poverty, they are already exempt from paying SE tax on their earnings for ministerial services performed as an agent of the church or its agencies

• No separate exemption is needed

• For income tax purposes, the earnings are tax free to the client and are considered the income of the religious order


Services Covered under FICA at the Election of the Order

• Even if your client has taken a vow of poverty, the services they perform for their church or its agencies may be covered under social security

• The services are covered if their order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow ofpoverty members

• The order or subdivision elects coverage by filing Form SS‐16

• The election may cover certain vow of poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate

• If the election is made, the order or subdivision pays both the employer's and employee's share of the tax

• The client does not pay any of the FICA tax


SS‐16

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Services Performed Outside the Order

• Even if your client is a member of a religious order who has taken a vow of poverty and the order requires them to turn over amounts they earned, these earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if:• The client is self‐employed or an employee of an

organization outside the religious community, and perform work not required by, or done on behalf of, the order

• In these cases, the income from self‐employment or as an employee of that outside organization is taxable to them directly

• They may be able to take a charitable deduction for the amount they turn over to the order


Handy Table from Pub 517


Form 4361Application for Exemption From Self‐Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

• File Form 4361 by the date the income tax return is due, including extensions, for the second tax year in which both of the following are true

• 1.The client has net earnings from self‐employment of at least $400

• 2. Any part of those net earnings was from ministerial services performed as a:

• a. Minister,

• b. Member of a religious order, or

• c. Christian Science practitioner or reader

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Form 4361Application for Exemption From Self‐Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners


Example 1

• Rev. Lawrence Jaeger, a clergyman ordained in 2014, has net self‐employment earnings as a minister of $450 in 2015 and $500 in 2016

• He must file his application for exemption by the due date, including extensions, for his 2016 income tax return

• However, if Rev. Jaeger does not receive IRS approval for an exemption by April 18, 2017, his SE tax for 2016 is due by that date


Example 2

• Rev. Louise Wolfe has only $300 in net self‐employment earnings as a minister in 2014, but earned more than $400 in 2013 and expects to earn more than $400 in 2015

• She must file her application for exemption by the due date, including extensions, for her 2015 income tax return

• However, if she does not receive IRS approval for an exemption by April 18, 2016, her SE tax for 2015 is due by that date

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Special Rulesfor Compensation of Ministers

• Unlike other exempt organizations or businesses, a church is not required to withhold income tax from the compensation that it pays to its duly ordained, commissioned, or licensed ministers for performing services in the exercise of their ministry

• An employee minister may, however, enter into a voluntary withholding agreement with the church by completing IRS Form W‐4, Employee’s Withholding Allowance Certificate

• A church should report compensation paid to a minister on Form W‐2, Wage and Tax Statement, if the minister is an employee, or on IRS Form 1099‐MISC, Miscellaneous Income, if the minister is an independent contractor


Self‐Employment Contributions Act (SECA)

• Although a minister is considered an employee under the common law rules, payments for services as a minister are considered income from self employment pursuant to IRC §§ 1402(c ) and 3121(b)(8)

• A minister, unless exempt, pays social security and Medicare taxes under the Self‐Employment Contributions Act (SECA) and is not subject to Federal Insurance Compensation Act (FICA) taxes or income tax withholding

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Payments for Services

• Payment for services as a minister, unless statutorily exempt, is subject to income tax, therefore the minister should make estimated tax payments to avoid potential penalties for not paying enough tax as the minister earns the income

• If the employer and employee agree, an election can be made to have income taxes withheld IRC § 3402(p)(3)

• Even though a minister may receive a Form 1099‐MISC for the performance of services, he or she may be a common law employee and should in fact be receiving a Form W‐2


Parsonage or Housing Allowances

• A minister is frequently provided a parsonage or is paid a housing allowance, which is exempt from income tax under § 107

• The “allowable” allowance is subject to self employment tax under SECA and IRC § 1402(a)(8)

• The “allowable” allowance is computed subject to limitations imposed by law as to the amount and the required designation by the employing church

• There are special rules for retired ministers § 411(a)(7)



• Generally, a minister’s gross income does not include the fair rental value of a home (parsonage) provided, or a housing allowance paid, as part of the minister’s compensation for services performed that are ordinarily the duties of a minister

• A minister who is furnished a parsonage may exclude from income the fair rental value of the parsonage, including rent, mortgage payments, utilities, repairs, and other expenses directly relating to providing a home

• However, the amount excluded cannot be more than the reasonable pay for the minister’s services

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• If a minister owns a home, the amount excluded from the minister’s gross income as a housing allowance is limited to the least of the following:

• (a) the amount actually used to provide a home;

• (b) the amount officially designated as a housing allowance; or

• (c) the fair rental value of the home



• The minister’s church or other qualified organization must designate the housing allowance pursuant to official action taken in advance of the payment

• If a minister is employed and paid by a local congregation, a designation by a national church agency will not be effective

• The local congregation must make the designation• A national church agency may make an effective

designation for ministers it directly employs• If none of the minister’s salary has been officially

designated as a housing allowance, the full salary must be included in gross income



• The fair rental value of a parsonage or housing allowance is excludable from income only for income tax purposes

• These amounts are not excluded in determining the minister’s net earnings from self‐employment for Self‐Employment Contributions Act (SECA) tax purposes

• Retired ministers who receive either a parsonage or housing allowance are not required to include such amounts for SECA tax purpose

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• A minister who receives a parsonage or rental allowance excludes that amount from his income

• The portion of expenses allocable to the excludable amount is not deductible

• This limitation, however, does not apply to interest on a home mortgage or real estate taxes, nor to the calculation of net earnings from self‐employment for SECA tax purposes


Example 1

• Alice is an ordained minister

• She receives an annual salary of $36,000 and use of a parsonage which has a FRV of $800 a month, including utilities

• She has an accountable plan for other business expenses such as travel

• Alice’s gross income for arriving at taxable income for Federal income tax purposes is $36,000

• For self ‐ employment tax purposes it is $45,600 ($36,000 salary + $9,600 FRV of parsonage)


Example 2 : Owns Home

• Bruce, an ordained minister, is vice president of academic affairs at Holy Bible Seminary

• His compensation package includes a salary of $80,000 per year and a $30,000 housing allowance

• His housing costs for the year included mortgage payments of $15,000, utilities of $3,000, and $3,600 for home maintenance and new furniture

• The fair rental value of the home, as furnished, is $18,000 per year

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Allocation of Business Expenses

• Because of the exemption from income tax for the “allowable” parsonage or housing allowance, the operation of § 265 requires business expenses to be allocated between taxable and non taxable income


Comparison

• The three amounts for comparison are:

• a. Actual expenses of $21,600 ($15,000 mortgage payments + $3,000 utilities + $3,600 other costs)

• b. Designated housing allowance of $30,000

• c. FRV plus utilities of $21,000 ($18,000 + $3,000 utilities)

• Bruce may exclude $21,000 from gross income but must include in income the other $9,000 of the housing allowance

• The entire $30,000 will be considered in arriving at net self‐employment income


Example 3

• Cedar is an ordained minister and has been in his church's employ for the last 20 years

• His salary is $40,000 and his designated parsonage allowance is $15,000

• Cedar’s mortgage was paid off last year

• During the tax year he spent $2,000 on utilities, and $3,000 on real estate taxes and insurance

• The FRV of his home, as furnished, is $750 a month

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Cedar Comparison

• The three amounts for comparison are:• a. Actual housing costs of $5,000 ($2,000 utilities + $3,000 taxes and insurance)

• b. Designated housing allowance of $15,000• c. FRV + utilities of $11,000 ($9,000 FRV + $2,000 utilities)

• Cedar may only exclude his actual expenses of $5,000 for Federal income tax purposes

• He may not exclude the FRV of his home even though he has paid for it in previous years

• Swaggart v. Commissioner , T.C. Memo. 1984 ‐409• $15,000 will be included in the computation of net self‐

employment income


Example 4 – Change the Facts in Cedar

• Cedar takes out a home equity loan and uses the proceeds to pay for his daughter's college tuition

• The payments are $300 per month

• Even though he has a loan secured by his home, the money was not used to “provide a home” and can't be used to compute the excludible portion of the parsonage allowance

• The interest on the home equity loan may be deducted as an itemized deduction subject to the limitations, if any, of § 163


Itemized Deductions and Sale of Home

• Pursuant to § 265(a)(6) and Rev. Rul. 87 ‐ 32, even though a minister's home mortgage interest and real estate taxes have been paid with money excluded from income as a housing allowance, he or she may still claim itemized deductions for these items

• The sale of the residence is treated the same as that of other taxpayers, even though it may have been completely purchased with funds excluded under § 107

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Retired Ministers

• A retired minister may receive part of his or her pension benefits as a designated parsonage allowance based on past services

• Trustees of a minister’s retirement plan may designate a portion of each pension distribution as a parsonage allowance excludible under § 107. (Rev. Rul. 63‐156, 1963‐2 C.B. 79,and Rev. Rul. 75‐22, 1975‐1, C.B. 49)

• The “least of” rules should be applied to determine the amount excludible from gross income

• The retired minister may exclude from his/her net earnings from self‐employment the rental value of the parsonage or the parsonage allowance received after retirement

• The entire amount of parsonage allowance received is excludible from net earnings from self employment, even if a portion of it is not excludible for income tax purposes

• In addition, the retired minister may exclude from net earnings from self‐employment any retirement benefits received from a church plan

• Rev. Rul. 58‐359, 1958‐2 C.B. 422


Employee Business Expenses

• Ministers who are employees may deduct the following expenses on Schedule A as miscellaneous expenses subject to the 2 percent floor:

• 1. Unreimbursed employee business expenses (that is, expenses for which the minister is not reimbursed under an § 62(a)(2)(A) accountable plan) and

• 2.“Nonaccountable” reimbursed business expenses


Frank’s Deductible Expenses

• Total expenses $7,920 less the nondeductible expenses of $2,376 equals the deductible expenses of $5,544

• Frank's deductible expenses are reported as Schedule A miscellaneous deductions since his church considers him an employee and issues a W‐2

• These expenses, along with any other miscellaneous deductions are subject to a further reduction of 2% of adjusted gross income

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Computing Self‐Employment Tax

• Include the following items in gross income for self‐employment tax:

• 1. Salaries and fees for services, including offerings and honoraria received for marriages, funerals, baptisms, etc. Include gifts which are considered income

• 2. Any housing allowance or utility allowances• 3. Fair Rental Value (FRV) of a parsonage, if provided,

including the cost of utilities and furnishings provided• 4. Any amounts received for business expenses treated as

paid under a non‐accountable plan, such as an auto allowance• 5. Income tax or self‐employment tax obligation of the

minister which is paid by the Church


Computing Self‐Employment Tax

• Mark receives a salary from the church of $20,000• His parsonage/housing allowance is $12,000• The church withholds Federal income tax (by mutual agreement) and

issues him a Form W‐2• He has unreimbursed employee business expenses (before excluding

nondeductible amounts attributable to his exempt income) of $5,200• His net earnings for self‐employment tax are $26,800 ($20,000 +

$12,000 ‐ $5,200). Note that all of Mark's unreimbursed business expenses are deductible for self‐employment tax purposes, although the portion attributable to the exempt housing allowance is not deductible for Federal income tax purposes

• § 265 regarding the allocation of business expenses related to exempt income relates to income tax computations but not self‐employment tax computations


Earned Income Credit

• Earned income includes the clients:

• 1. Wages, salaries, tips, and other taxable employee compensation (even if these amounts are exempt from FICA or SECA under an approved Form 4029 or 4361), and

• 2. Net earnings from self‐employment that are not exempt from SECA (you do not have to have an approved Form 4029 or 4361) that are reported on Schedule SE, line 3, with the following adjustment

• a. Subtract the amount claimed (or should have claimed) on Form 1040, line 27, for the deductible part of the SE tax

• b. Add any amount from Schedule SE, Section B, line 4b and line 5a

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Are All Ministers Treated as Self‐Employed for Social Security Purposes?

• Services that a duly ordained, commissioned or licensed minister performs in the exercise of his or her ministry are generally covered under the Self‐Employment Contributions Act (SECA)

• This means the minister is exempt from social security and Medicare withholding, but the minister is responsible for paying self‐employment tax on his or her net earnings from self‐employment

• There are some members of religious orders, ministers, and Christian Science practitioners who have requested and been granted exemption from self‐employment tax

• There are also members of religious orders who have taken a vow of poverty that are exempt, and ministers who are exempt because another country alone provides social security coverage for them under the rules of a social security agreement between the United States and that other country

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CALT Website

http://www.calt.iastate.edu/


Tour of the CALT Website

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The Scoop – Upcoming Dates

• July 5

• July 19

• August 2

• August16

• August 30

• September 13

• October 4

• October 18

• November 1

• Held at 8:00 am and 12:00 pm Central time85


Up Coming Webinarshttp://www.calt.iastate.edu/calendar‐node‐field‐seminar‐date/month

• Net Operating Loss Basics July 6 and 7th

• Form 1099 Preparation July 13

• Tax Basis for Farmers July 24

• Reconstructing Records for Tax Compliance August 17

• Uber/Lyft Drivers and Business Expenses August 22

• Tax Reform and New Law Update October 17

• New Partnership Audit Rules October 19

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Upcoming Seminars – Mark Your Calendar – Final Dates

• S Corporation – July 20‐21, 2017, Live and Webinar

• September 21, 2017 Ag Law Seminar, Live and Webinar

• September 22, 2017 Farm and Estate Tax Review, Live and Webinar

• Retirement and Social Security Issues(Webinar) = October 10‐11, 2017

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The Schedule is Finalized for the 44th Annual Federal Income Tax Schools

• November 2‐3, 2017 – Maquoketa, Iowa – Centerstone Inn and Suites

• November 6‐7, 2017 – Le Mars, Iowa – Le Mars Convention Center

• November 8‐9, 2017 – Atlantic, Iowa – Cass County Community Center

• November 9‐10, 2017 – Mason City, Iowa – North Iowa Area Community College

• November 16‐17, 2017 – Ottumwa, Iowa – Indian Hills Community College

• November 20‐21, 2017 – Waterloo, Iowa – Hawkeye Community College

• December 11‐12, 2017 – Ames, Iowa and Live Webinar – Quality Inn and Suites


The CALT Staff

William EdwardsInterim Director for the Beginning Farmer CenterInterim Director for the Center for Agricultural Law and [email protected]‐294‐6161473 Heady518 Farm House LnAmes. Iowa 50011

Kristine A. Tidgren

Assistant Director

E‐mail: [email protected]

Phone: (515) 294‐6365

Fax: (515) 294‐0700


The CALT Staff

Kristy S. Maitre

Tax Specialist


Phone: (515) 296‐3810

Fax: (515) 294‐0700

Tiffany L. Kayser

Program Administrator


Phone: (515) 294‐5217

Fax: (515) 294‐0700

Handling Tax Returns for Religious Groups – Amish and ... 2 Center for Agricultural Law & Taxation...

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Transcript of Handling Tax Returns for Religious Groups – Amish and ... 2 Center for Agricultural Law & Taxation...