Specialized tax help for Christian missionaries
Missionary Tax Returns Done Right
US Christian missionaries face some of the most complex tax situations in the tax code — foreign income, housing allowances, self-employment tax, and more. We've been filing missionary returns for over a decade, and two of our CPAs are returned missionaries themselves.
Why Missionary Taxes Are Different
Most CPAs have never filed a missionary return. The IRS treats missionaries as self-employed ministers, which means you owe self-employment tax (SECA) on your support income — even if you never see a paycheck. Add in foreign income exclusions, housing allowances, FBAR reporting, and state filing obligations, and you have a return that requires specialized knowledge most generalist CPAs simply don't have. We do.
What makes missionary taxes complex
The Issues We Handle
Self-Employment & SECA Tax
Missionaries are typically classified as self-employed ministers by the IRS. That means you owe both the employee and employer share of Social Security and Medicare taxes — even on support income received through a sending organization or mission board.
Foreign Earned Income Exclusion (FEIE)
If you live and work abroad, you may qualify to exclude a significant portion of your income from US taxation under the Foreign Earned Income Exclusion. Qualifying requires meeting either the bona fide residence test or the physical presence test — and the rules are strict.
Housing Allowance
A properly designated housing allowance can reduce your taxable income. For missionaries, this designation must come from your sending organization or mission board, and the amount must be reasonable and used for qualifying housing expenses.
FBAR & Foreign Account Reporting
If you hold a foreign bank account with a balance over $10,000 at any point during the year, you are required to file an FBAR (FinCEN 114). Failure to file carries severe penalties. We handle FBAR filings as part of your return.
Support Account & Sending Organization Income
Whether your support flows through a 501(c)(3) mission board, a church, or directly from donors, the tax treatment varies. We know how to correctly classify and report support income regardless of how it is structured.
State Filing Obligations
Living abroad doesn't automatically end your state tax obligations. Depending on your home state and domicile status, you may still owe state income tax. We help you understand your state filing requirements and minimize your state tax burden legally.
Why Missionaries Choose Housh & Housh
We've Been There
Two of our CPAs — Wade and Megan Housh — are returned missionaries. They don't just understand the tax code; they understand the life. That firsthand experience shapes how we serve every missionary client.
30+ Countries Served
We've filed returns for missionaries serving in more than 30 countries across six continents. Whether you're in Southeast Asia, Sub-Saharan Africa, Latin America, or Eastern Europe, we know the tax implications of where you serve.
Direct CPA Access
You work directly with a licensed CPA — not a seasonal preparer or a junior associate. When you have questions about your return, you get real answers from someone who knows your file.
Year-Round Support
Tax questions don't wait for April. We're available year-round to help with estimated tax payments, life changes, furlough planning, and anything else that affects your tax situation.
How It Works
Free Initial Review
We start with a no-cost review of your situation — your sending organization, country of service, income sources, and prior returns. This helps us identify issues and give you a clear picture of what your return involves.
Gather Your Documents
We'll send you a simple checklist tailored to missionaries. You upload your documents securely — no need to mail anything or schedule an in-person appointment.
We Prepare Your Return
A licensed CPA prepares your federal return, any required state returns, and your FBAR filing if applicable. We apply every exclusion, deduction, and credit you're entitled to.
Review & File
We send you an E-sign return where you can review the return before we send it to the IRS. If there are any questions or problems changes can still be made.
Common Questions
Do I have to file a US tax return if I live abroad?
Yes. US citizens and permanent residents are required to file a federal tax return regardless of where they live, as long as their income exceeds the filing threshold. Living abroad does not exempt you from US tax obligations — but it does open up exclusions and credits that can significantly reduce what you owe.
Is missionary support income taxable?
Generally, yes. Support income received by a missionary — whether through a mission board, a church, or individual donors — is typically considered taxable self-employment income by the IRS. The good news is that the Foreign Earned Income Exclusion and housing allowance can offset a significant portion of that income.
What is SECA tax and do missionaries owe it?
SECA (Self-Employment Contributions Act) tax is the self-employed equivalent of FICA — it covers Social Security and Medicare. Most missionaries are classified as self-employed ministers and owe SECA on their net earnings from ministry, even on support income. The rate is 15.3% on net self-employment income.
Can I opt out of Social Security as a minister?
Ordained ministers may be eligible to apply for an exemption from self-employment tax on ministerial income by filing Form 4361. This is a permanent, irrevocable election with strict requirements. We can help you evaluate whether you qualify and whether opting out makes sense for your situation.
What if I haven't filed in several years?
You're not alone — many missionaries fall behind on filing, especially during long-term overseas assignments. The IRS has programs to help delinquent filers come into compliance, often with reduced or waived penalties. We've helped many missionaries get caught up without the stress of doing it alone.
Start with a free review
Let's Look at Your Missionary Return
Whether you're preparing for your first year abroad, catching up on missed filings, or just want a second opinion on your current return — we're here to help. Start with a free, no-obligation review.