Pope Leo XIV: First American Pope raises questions about whether he must pay taxes

Does the pope have to pay taxes?

Pope Leo XIV will be officially inaugurated in a special mass at the Vatican on Sunday. When that happens, FOX 26 Business Reporter Tom Zizka says, the job could come with some unforeseen complications for the American born pontiff.

HOUSTON - Pope Leo XIV will be officially inaugurated in a special mass at the Vatican on Sunday.

Does the new Pope have to pay taxes?

A conversation of curiosity has grown, since the election of the first American Pope, over whether he has to pay taxes. While almost all of the pontiff's needs will be taken care of by the church, he is entitled to a salary of up to $33,000 a month, totaling almost $400,000 a year. Fortune magazine estimates such an income could mean a tax bill of more that $135,000.

The IRS has no blanket exception for religious personnel, nor for people who are diplomats or heads of state for foreign countries such as the Vatican. The last three popes all declined their monthly stipend, and as a member of the Augustinian order, Pope Leo did take an oath of poverty and could defer the money to them. As he remains an American citizen, U.S. taw law suggests the Pope would have to file a tax return if he collects any of the stipend. 

Since this is uncharted territory, prevailing expectation leans toward the I.R.S. privately addressing the question, or Congress passing a law that outlines the tax situation for the Pope.