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December 15, 2011December Tax Tip: Plan Now to Reclassify an Employee
Changing a minister to 'employee' status should happen January 1.
If you have a minister or lay worker who is treated as self-employed for federal income tax reporting purposes, but who you would like to reclassify as an employee, the ideal time to make the change is on January 1 of the new year.
Richard R. Hammar is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy. He is the author of the 2012 Church and Clergy Tax Guide.
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