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The IRS regulations require that all “IRS-recognized” ministers of the Gospel, male and female, are governed by the terms of the Self-Employment Contribution Act (SECA) for Social Security tax purposes. “IRS-recognized” ministers may pay their Social Security (SECA) and federal income tax in one of two ways. One method is to request their employer to “voluntarily” withhold federal income tax in an amount sufficient to cover both their Social Security (SECA) and federal income tax liability. (Please note that this allowable method of voluntary withholding payments for both SECA and federal income tax should be reported as federal income tax withheld, and not as either Social Security or Medicare tax.) See Exhibits 7-J(1), 7-K(3), and 7-L. The second method is to pay timely quarterly estimated tax payments for both the SECA and the federal income tax liability.

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