Church Law & Tax Report
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- Reduce potential legal liability
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- Comply with IRS requirements
- Ministers (who have not elected voluntary withholding) and self-employed workers must file their third quarterly estimated federal tax payment for 2016 by this date (a similar rule applies in many states to payments of estimated state taxes). Nonminister employees of churches that filed a timely Form 8274 (waiving the church’s obligation to withhold and pay FICA taxes) are treated as self-employed for Social Security, and as a result, are subject to the estimated tax deadlines with respect to their selfemployment (Social Security) taxes unless they ask their employing church to withhold an additional amount of income taxes from each paycheck (use a new Form W-4 to make this request) that will be sufficient to cover self-employment taxes.
Last day to file a 2015 federal income tax return for taxpayers who obtained an automatic six-month extension by filing a Form 4868 by April 15, 2016.
Churches hiring their first nonminister employee between July 1 and September 30 may exempt themselves from the employer’s share of FICA (Social ...
Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...
If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2016 the lookback period is July ...
If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2016 the lookback period is July ...