Tax Calendar

Important deadlines for churches and ministers
April 15, 2018
PAGE 1 of 2Single Page
  • 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.

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.

Posted: February 20, 2018

Like This Article?

If you enjoyed reading this article, get more like it. Become a Church Law & Tax member today.

Learn more

Already a member? .

View All
from our store
Planning the Pastor’s Retirement Package

Planning the Pastor’s Retirement Package

Use this guide to develop your pastor's retirement plan for all stages of life.
12 Law & Tax Guidelines for New Ministers

12 Law & Tax Guidelines for New Ministers

Essential knowledge to ensure legal and financial clarity and integrity in ministry.
20 Finance Questions Churches Ask

20 Finance Questions Churches Ask

Richard Hammar answers relevant tax and finance questions for church leaders.



Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.