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titleMinister's Tax Guide

This page references highlights information also found in the Zondervan's Minister's Tax Guide. If you are commissioned or will soon be commissioned, and have not received a copy from Reliant, please email payroll@reliant.org to receive a complimentary copy. 


true 1: Estimated Taxes

     The minister pays federal income taxes and social security taxes (SECA) directly to the IRS. form 1040-ES is filed by the minister on 4/15, 6/17, 9/16, and 1/15.

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Option 1: Quarterly Estimated Taxes
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titleOption 2: Voluntary 2: Reliant Payroll Withholding

Option 2: Voluntary Withholding

     The church (employer) withholds additional federal income tax and pays quarterly to the IRS. Additional federal income tax may be withheld to cover the minister's social security tax (SECA) liability.

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titleReliant files 941 forms and provides W-2 forms to employees

This Option requires two things from the Employer (Church/Ministry):

  • These requirements are both fulfilled by Reliant as the employer/"church" that is paying the Minister's wages.  
    • Requirements #1: Forms 941 filed with the IRS quarterly by the church.  

    • Requirement #2: The W-2 is provided to the minister and the IRS.
  • These requirements are both fulfilled by Reliant as the "church" that is paying the Minister's wages.  Reliant files the 941 for all Reliant employees with the IRS and sends out annual W-2 forms to employees.


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titleRequesting Extra Federal withholding

Some Ministers find it helpful for Reliant to Reliant can withhold extra Federal withholding taxes that they then then the Minister can apply towards their SECA tax liability when they file  file their taxes. 

To withhold extra Federal taxes they please complete the W-4 form as normal with lines 1 through 5 per their your "normal" settings and then on line 4(c) add the extra taxes they you want withheld in addition to their your normal Federal taxes.

Please be aware Note: The amount on line 4(c) is "in excess of the normal taxes" so, for example, if someone's "normal" Federal settings are married with 4 allowances and they typically see $200 withheld for Federal taxes, if they put "$400" on line 4(c) that person would see a total of $200 + $400 =$600 withheld from their paycheck as Federal taxes. 


To calculate what amount to use for line  on your W-4 form, you can....

1. Estimate the amount by doubling your FICA bonus.  Circumstances vary, but this method tends to be accurate although potentially slightly higher than needed, which then yields a tax refund for the minister when they file their taxes.  

2. Seek counsel from a tax adviser

3. Contact payroll@reliant.org for an educational consultation.  Reliant cannot advise you on your tax withholding but we can assist with you with personalized estimates that you can use in your calculations to determine the appropriate amount for line 4(c).    


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titleOption 1: Self-Paid Quarterly Estimated Taxes

Option 1: Estimated Taxes

     The minister pays federal income taxes and social security taxes (SECA) directly to the IRS. form 1040-ES is filed by the minister on 4/15, 6/17, 9/16, and 1/15.


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To access the IRS payment site see https://www.irs.gov/payments