Your client a pastor has not filed tax returns for the following years.He is married. There combined income is follows:

Wife SalaryPastor' SalaryParsonage Allowance

201318000 235009500

201418500 22,0008,500

201520,00024,0008,700

201625,00026,0009,500

201726,00030,00012,000

201832,00035,00018,000

201935,00038,50024,000

Pastor built his own home in 2015 and there was no mortgage on the house. Wife works as a teacher in HISD and income tax withheld from her was 15% of salary. Income tax withheld from Pastor's salary was 20 % of his salary. Help them.

Required: File these tax returns. Read IRS publication on Pastor/Clergy for 2019 only. Pay close attention to Parsonage Allowance. For 2019, prepare tax return tow ways (1) Pastor is in Social Security System (2) Pastor is not in Social Security System.