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

• 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.

Some Ministers find it helpful for Reliant to withhold extra Federal withholding taxes that they then then apply towards their SECA tax liability when they file  their taxes.  To withhold extra Federal taxes they complete the W-4 form as normal with lines 1 through 5 per their "normal" settings and then on line 6 4(c) add the extra taxes they want withheld in addition to their normal Federal taxes.

Please be aware line 6 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 6 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 6 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 64(c).