Tax Information

New for This Year

(Content values for this sub-page will be supplied when the US Congress acts.)

2011 TAX BRACKETS
Joint Filers	Single Filers
10% 17,000	10% 8,500
15% 69,000	15% 34,500
25% 139,350	25% 83,600
28% 212,300	28% 174,400

2011 PERSONAL EXEMPTIONS
$3,700

STANDARD DEDUCTIONS
Joint $11,600	Single $5,800

Blind/Elderly +$1,150	Blind/Elderly +$1,150

Clergy Case Fact Sheet

Consider the following:

Name:	Sara Q. Otterbein
Address:	501 Main Street Nowhereville, PA
SS Number:	999-99-9999

Cash Salary	42,000
Housing Allowance	4,500
UMPIP pre-tax	1,260
Honaria (net)	500
Unreimbursed business expense	1,234
Fair Market Value of parsonage	14,400
Actual housing expenses	5,000

WAGE BASE:
Federal Income Tax Box 1	36,240
Schedule	54,406

Sample Federal Tax Form W-2 for Sara Otterbein.

09 W2 pdf

Also included for your reference is the Pennsylvania definition of earned income relevant to clergy.
PA Act 166 pdf

United Methodist Foundation
of Western Pennsylvania
223 Fourth Avenue, Suite 707
Pittsburgh, PA 15222
1-800-743-2128

The Foundation is a ministry established to provide United Methodists with the resources to accomplish collectively more than can be accomplished alone. We act in accordance with our mission statement and a funds management approach that is based on a Biblical, theologically sound form of Christian stewardship.