This year, the IRS tax season officially starts on January 24. For tax year 2021, we want to remind you that it is no longer necessary to fill out specific tax forms indicating that—as a member of a health care sharing ministry—you are exempt from the ACA mandate to have insurance. Furthermore, you are not required to claim an exemption, provide documentation of your membership, make a shared responsibility payment, or obtain an Exemption Certificate Number for your federal tax return.
We plan on sending out this year’s tax donation letters (documenting your 2021 donations) by January 31, 2022.
NOTE: For information related to filing taxes for previous tax years, see the Tax Archive page.
In tax year 2021, there are special tax considerations in seven states for health care sharing ministry members.
When will I receive a letter from Samaritan Ministries documenting my tax-deductible donations?
We plan on sending out this year’s tax donation letters (documenting your 2021 donations) by January 31, 2022. We will let you know when tax deduction letters, sent only to State of Missouri residents, are sent.
Note: Funds you are assigned to send to Samaritan Ministries or to other members of Samaritan Ministries are not considered a tax-deductible donation at the federal level or at the state level. At the present time, funds you send to other members are only considered a tax-deductible expense if you are filing with the State of Missouri.
Are the funds I am assigned to send to members tax-deductible on a federal level? Can I deduct these funds on Schedule A?
No. As far as we are aware, the IRS does not consider funds you send to other members as an itemized personal deduction on Schedule A.
Can I claim medical bills for which I received funds from members as medical expenses on my Schedule A?
In the past, we have seen that claiming medical bills for which funds were received has caused members to have an issue with the IRS. We recommend conferring with your tax adviser before doing so.
Are the funds I am assigned to send to Samaritan Ministries for administrative purposes considered a tax-deductible gift?
No. While Samaritan Ministries is recognized by the IRS as an exempt charity, only donations given beyond the administrative fees and monthly funds you are assigned to send other members are deductible as a charitable gift.
Are funds I receive from other members considered as income?
As far as we are aware, the IRS has never considered the receipt of funds from other Samaritan members to help pay your medical bills as income.
Are the funds I send to members tax-deductible at the state level?
Funds you send to other members are only considered tax-deductible if you are filing with the State of Missouri. We are not aware of any other state where this is the case.
What future tax changes might impact Samaritan members?
There are many friends of health care sharing ministries in Congress who want clarification and changes in the tax laws that would be beneficial to our members. There is a good chance for such changes to occur with the help of our members contacting their representatives in Congress. We will notify our members when we need their help contacting their representatives.
If you have general questions regarding health care sharing ministries and taxes,
please contact us at firstname.lastname@example.org. For more specific tax questions,
please consult your tax adviser.
The above is provided as an informational service only for our members and is not tax advice.
For tax advice, please contact your tax adviser.