tax form 944

by Laura
(Spotsylvania Va)

When completing the tax form 944 does the church pay medicare and Social security for the pastor even though nothing comes from his check?

vickey's reply

No. Ministers do not pay their social security tax through the FICA system (what you are referring to) but through the SECA system (minister pays his own self-employment tax). See this post.

Make sure you check that box in line 3 (on a form 944) to show your pastor is exempt.

Comments for tax form 944

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Dec 01, 2012
Question: 944 or 941?
by: Anonymous

How do you know when your church should file a 944 (once a year) rather than a 941 (quarterly)? This is our first year with a pastor who is our only staff person.

Dec 10, 2012
Form 941 or 944
by: Vickey

A 944 is intended for businesses or churches with an annual employment tax liability (Medicare, Social Security, withheld federal income taxes) of $1,000 or less.

BUT the ONLY way you can file a 944 form is if the IRS notifies you in writing that you are eligible to file Form 944.

You can request to file a 944 IF you have withholding of a $1000 or less in a year...but till you are approved to use a 944 you must file a 941.

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Join in and write your own page! It's easy to do. How? Simply click here to return to IRS Form 941.

If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)

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