Articles
No. A church cannot pay FICA for someone who is a minister for tax purposes. By law, ministers...
Can a minister "opt out" of Social Security?Few ministers can opt out of Social Security by meeting the strict IRS guidelines required for...
Can churches give ministers a Social Security “allowance” or “offset”?Churches can give ministers a Social Security “allowance” or “offset” to help the minister pay...
Church Employee MinistersIf you are hired by a congregation and the church has the ability to terminate your employment or...
Combined Status MinistersMinisters can also have a combined employment status requiring two different types of reporting...
Common DeductionsFuel and vehicle maintenance are often a large expense for a pastor and can be deducted from...
Do churches have to pay FICA for their non-ministerial employees?Churches must pay their share and withhold the employee’s share of FICA for non-ministerial...
Do ministers have to pay Social Security taxes?Ministers for tax purposes must pay SECA taxes on their ministerial earnings unless they have...
Does a minister have to pay Social Security taxes on a church-designated housing allowance?Yes. Although a housing allowance is excluded from income for federal income tax purposes, a...
How can taxpayers verify the accuracy of Social Security Administration records?The Social Security Administration (SSA) automatically sends annual statements to workers and...
Ministers' Housing AllowanceMinisters are unique. They receive an inspirational calling from God to ministry...
Self-Employed MinistersOne option for a pastor is to file taxes with the Internal Revenue Service as a self-employed...
What’s the difference between FICA and SECA?Social Security taxes or contributions are collected under the Federal Insurance Contributions...
Why are some churches exempt from paying FICA for their non-ministerial employees?Few churches qualify to be exempt from paying FICA for their non-ministerial employees. Churches...
Why do most ministers have a “dual tax status"?Most ministers are employees for federal income tax purposes. But they are always considered...
