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New MinisterWeekly Lessons

Continuing education for ministry leaders
New Minister
Weekly Lessons, created and written by Richard R. Hammar, J.D., LL.M., CPA, give you a basic legal overview of essential topics based on staff or volunteer positions within a church.

Previous Lessons

Week of March 18

Parsonages

This Week's LessonWeek of March 11

How Do I Pay Estimated Taxes?

Introduction

This lesson examines how new ministers should pay their estimated taxes. The Executive Summary provides a concise review of the key points. Before we get started, test your knowledge by completing the following quiz.

Quiz

Executive Summary

Ministers' compensation is exempt from federal income tax withholding, whether they report their income taxes as employees or as self-employed. Ministers must prepay their income taxes and self-employment taxes using the estimated tax procedure (unless they elect voluntary withholding, which is addressed in another lesson in this series for new ministers).

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