Taxable Income
by Chin Li
(Bloomington, Illinois)
My minister receives about $4,000 for the automobile maintenance for his private car and about $4,500 for continuing education from the church. Both of them do not require substantiation of business expenses. So, I think these are minister's taxable incomes which should be reported in the Box 1 of W-2 form for the minister. I want to firm my thought. Thank you.
Answer
You are right. Your minister can then take those expenses off his personal income tax return if he itemizes.
Hope this helps,

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