We understand that preparing your taxes can be complicated with the different tax provisions for clergy. To assist you, the following resources and on-call experts are available to provide information. We recommend that you discuss specifics with a tax or financial advisor familiar with your specific situation.
Clergy Tax Forms and Resources
- 2021 Clergy Tax Return Preparation Guide for 2020 Returns
- CPG Supplement to the 2021 Clergy Tax Return Preparation Guide
- 2021 CPF Form B
- State Withholding Form W-4P on Perodic Pension Payments1
- State Withholding Form W-4P on Non-Periodic Payments
- Federal Income Tax Withholding Form W-4P
- CPF Substitute Form W-4P - Federal Withholding Certificate Periodic Pension Distributions
Go to Tax Publications to order a printed copy of the Clergy Tax Guide.
Go to Tax Withholding Forms to get forms from previous years.
1Note: An important form for survivors.
Church Life Annuity Tax Forms and Resources
- CLIC Federal Tax Withholding Form W-4P for periodic annuity payments
- CLIC Federal Tax Withholding Form W-4P for non-periodic annuity payments
- CLIC State Tax Withholding Form W-4P for periodic annuity payments
- CLIC State Tax Withholding Form W-4P for non-periodic annuity payments
If you have specific tax-related questions, we encourage you to contact your personal tax advisor or call our tax hotline at the numbers listed below.
- Nancy N. Fritschner, CPA (877) 305-1414
- Mary Ann Hanson, CPA (877) 305-1415
- Dolly Rios, CPA* (833) 363-5751
*bi-lingual in Spanish and English
Meet Our On-Call Experts
Nancy N. Fritschner, CPA
Nancy N. Fritschner is a CPA with a particular interest in clergy taxes as she is a clergy spouse. Nancy graduated from the University of Kentucky with a B.S. in Accounting and has worked for various CPA firms in Kentucky, Tennessee, South Carolina, and Alabama. She taught accounting at The University of the South and served as a finance faculty member of CREDO for many years. Nancy has developed and presented courses on clergy taxes and church accounting for the Episcopal Church Foundation, various national and diocesan church events, and for the Office of Professional and Continuing Education at Auburn University. She is one of the editors of the annual Tax Guide for Episcopal Ministers as well as Federal Reporting Requirements for Episcopal Churches. She currently lives in Louisville, Kentucky.
Mary Ann Hanson, CPA
Mary Ann began her career as a Certified Public Accountant in 1981. She has work primarily in the field of individual and business taxation for both large and small public accounting firms in Washington D.C, Austin, TX and currently in Auburn, AL. She has served as Finance Faculty for Episcopal CREDO for the past 11 years. Mary Ann earned a B. S. in Accounting from the University of Maryland. She has been a member of Holy Trinity Episcopal Church in Auburn AL for over 30 years and has served on the vestry and finance committee and enjoys singing in the choir. She is also a certified yoga teacher.
Dolly Rios, CPA
Dolly Rios, CPA, is a partner with Rios & McGarrigle, LLC, a Manhattan-based firm of certified public accountants and financial management consultants. She has extensive experience with clergy taxes and worked for St. Bartholomew’s Episcopal Church in New York City prior to opening Rios & McGarrigle in 2010. During her time with a midtown CPA firm, she supervised a large audit department responsible for not-for-profit institutions with annual budgets ranging from $1 million to $100 million. Born in Colombia, Dolly moved to New York City at age 19 and earned both her undergraduate degree and her CPA certification while working full time. Dolly currently serves on the adjunct faculty of Baruch College, her alma mater. Dolly is bi-lingual in English and Spanish.