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Page History
Procedure Name: | Paying SECA Taxes |
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Scope: | All Staff |
Revision Date: | October 21, 2020 |
Last Review Date: | May 5, 2023 |
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This page highlights information also found in the Zondervan's Minister's Tax Guide. https://www.fcmmbenefits.org/ministers-tax-financial-guide-2024-2023-tax-returns. |
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The church (employer) may withhold additional federal income tax | |||
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UI Step | Option 1: Estimated TaxesThe 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." UI Step | Option 2: Voluntary WithholdingThe church withholds federal income tax and pays quarterly to the IRS. Additional federal income tax may be withheldto cover the minister's social security tax (SECA) liability. Info | |
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These requirements are both fulfilled by Reliant as the employer/"church" that is paying the Minister's wages.
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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, 7/15, 10/15, and 1/15. To access the IRS payment site see https://www.irs.gov/payments. 6.
(“Chapter 7 - Paying Taxes.” Zondervan 2019 Minister's Tax & Financial Guide for 2018 Tax Returns, by Daniel D. Busby et al., Zondervan, 2019, p. 114.) |