February 27, 2011

Continuing Payment of Wages to Surviving Spouse


A pastor recently died. His church desires to gift the amount of his salary to his spouse for a yet-to-be-determined amount of time. Is there any IRS limitations to the amount we can give? No services are provided by her.


There are no limitations on the amounts, but they will be taxable as ordinary income. I tried to do some quick research to see if I could find an exception, but they only related to public safety officers and military personnel.


  1. Since there were no services provided by the wife, this would be a gift, not subject to tax. There was no employment contract with the minister, so it is not deferred compensation.

  2. Blog viewers ...
    Please be careful not to follow the Anonymous poster's tax law interpretation.