Oskin Tax Services LLC

I’m the Rev. Deb Oskin, and I’m an Enrolled Agent and a Clergy Tax “Subject Matter Expert” — that’s ‘tax talk’ for “I know all the ins and outs.”

How did I become an expert? The hard way! After my husband finished seminary, he pastored a small country church where we lived in the church parsonage. And when I did our taxes that first year, it took every penny we had to pay the IRS. Several years later, he had moved to hospital chaplaincy, and one year as I was preparing our tax returns I discovered that I had filed the previous two years incorrectly. Correcting that cost us some cash yet again. You could say I’ve “paid” for my expertise! I’ve sure learned how to do it right.

The Tax Code considers Clergy to be Common Law Employees who are exempt from FICA (Federal Insurance Contributions Act, where the employer and the employee each pay half of the employee’s social security and medicare taxes through payroll withholding), BUT who are subject to SECA (Self Employment Contributions Act, where the worker pays both halves of social security and medicare taxes themselves, either through estimated taxes or income tax withholding). Clergy are NOT self-employed, except under very specific circumstances.

Because Clergy are not treated like every other “regular” employee, I often find situations where Clergy were paid — and their W-2 or 1099-MISC or 1099-NEC is reported — incorrectly. It takes special expertise to help employers correct their reporting to do things the IRS way. And when that’s not possible, to be able to prepare Clergy tax returns with the incorrect reporting, as correctly as possible.

I welcome contact from Clergy, Congregational Treasurers, Employers, and Payroll Providers with questions about this Complex Area of the Tax Code. It doesn’t matter where you live — I have helped Clergy members around the world, using the internet safely and securely. It’s part of my work and my ministry to help employers get these important documents right, and to help Clergy plan ahead so that April 15th does not arrive with a 4-figure bill due to the IRS.

I speak regularly to groups, including Clergy, Clergy Spouses, Seminarians, Chaplains, Congregational Treasurers, Congregational Leaders, Clergy Employers, and Tax Pros about Clergy Taxes. I’d love to speak to you! Give me a call today at: 614.329.2966 —or— email me at: Deb@OskinTax.com ! (Currently accepting new clergy clients and referrals only.)