Tax Calendar

Important deadlines for churches and ministers
April 15, 2018
  • Federal income tax and self-employment tax returns by individuals for calendar year 2017 are due.
  • Last day to file amended federal income tax return (Form 1040X) for 2014 (unless you received an extension).
  • Last day to file an exemption from Social Security coverage (Form 4361) for most eligible clergy who began performing ministerial services in 2016 (deadline extended if applicant obtains an extension to file Form 1040).
  • Ministers who have not elected voluntary withholding and self-employed workers must file their first quarterly estimated federal tax payment for 2018 by this date (a similar rule applies in many states to payments of estimated state taxes). Nonminister employees filling a timely Form 8274 are treated as self-employed for Social Security purposes, and are subject to estimated tax deadlines for self-employment (Social Security) taxes unless they ask their employing church to withhold additional income taxes from each paycheck (use a new Form W-4 for this request) that will be sufficient to cover self-employment taxes.
  • A church must make quarterly estimated tax payments if it expects a UBIT liability for the year to be $500 or more. Use IRS Form 990-W to figure estimated taxes. Quarterly estimated tax payments of one-fourth of the total tax liability are due by April 15, June 15, September 15, and December 15, 2018, for churches on a calendar-year basis. Deposit quarterly tax payments using EFTPS.

Note: If a date listed for filing a return or making a tax payment falls on a Saturday, Sunday, or legal holiday (either national or statewide in a state where the return is required to be filed), the return or tax payment is due on the following business day.

Note: You must use electronic funds transfer to make all federal employment tax deposits. This is generally done using the Electronic Federal Tax Payment System, a free service provided by the U.S. Department of Treasury. If you don't wish to use EFTPS, you can arrange for your tax professional, financial institution, or payroll service to make deposits on your behalf. Failure to make a timely deposit may subject you to a 10-percent penalty.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

Posted: February 20, 2018

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