Federal Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes

Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes
Form 8274 (Rev. September 2022)
Form

8274

(Rev. September 2022)
Department of the Treasury
Internal Revenue Service

Certification by Churches and Qualified ChurchControlled Organizations Electing Exemption From
Employer Social Security and Medicare Taxes

Employer identification number (EIN)

Full name of organization

Please type or print

File
Two Copies

Address (number and street or P.O. box number if mail is not delivered to street address)
City, state, and ZIP code

Date wages first paid

If exemption is based on a group ruling, give full name of central organization

Group exemption number

Sign
Here

I certify that the above named organization is a church or qualified church-controlled organization which, as defined in section 3121(w) of the Internal Revenue
Code, is opposed for religious reasons to the payment of employer social security and Medicare taxes, and elects not to be subject to such taxes.

(Signature of authorized official)

(Title)

Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Purpose of form. Churches and qualified church-controlled
organizations (defined below) that are opposed, for religious
reasons, to the payment of social security and Medicare taxes
may elect exemption from the payment of the employer’s share
of these taxes by filing Form 8274.
Effect of election. This election applies to services performed
by all current and future employees of the electing organization.
However, this election does not apply to services as ministers
of a church, members of a religious order, or to services
performed in an unrelated trade or business of the church or
qualified church-controlled organization.
The electing organization must continue to withhold federal
income tax on wages, tips, and other compensation, and to
report this income and the tax withheld on Form W-2, Wage
and Tax Statement. The organization must also file Form 941,
Employer’s QUARTERLY Federal Tax Return, or Form 944,
Employer’s ANNUAL Federal Tax Return, to report both the
wages covered by this election and the wages of any employees
engaged in unrelated business activities whose wages are not
covered by this election and are subject to employer taxes.
Employees (except ministers of a church or members of
religious orders) who receive wages of $108.28 or more in a
year from an electing church or qualified church-controlled
organization are subject to self-employment tax on the earnings.
They will be considered employees for all other purposes of the
Internal Revenue Code, including federal income tax
withholding.
Churches and qualified church-controlled organizations.
The term “church” means a church or conventions or
associations of churches. It also includes any elementary or
secondary school that is controlled, operated, or principally
supported by a church (or conventions or associations of
churches).
A “qualified church-controlled organization” includes any
church-controlled tax-exempt organization described in section
501(c)(3) unless the organization both:
• Offers goods, services, or facilities for sale to the general
public, other than on an incidental basis or for a nominal charge,
and

(Date)

• Normally receives more than 25% of its support from
governmental sources and/or receipts from admissions, sales
of merchandise, services, or facilities in related trade or
business activities.
Eligibility for election. Any organization that meets both of the
above conditions is not eligible to file this form. For example, a
church-controlled hospital will generally meet both conditions
and will not qualify to make the election. However, seminaries,
religious retreat centers, or burial societies will generally be
eligible, regardless of funding sources, because they don’t offer
goods, services, or facilities for sale to the general public.
A church-run orphanage or home for the elderly that is open
to the general public may qualify if not more than 25% of its
support is from admissions, sales of merchandise, services or
facilities in related trades or businesses, or from governmental
sources. Church pension boards, fund-raising organizations,
and auxiliary organizations such as youth groups and ladies
auxiliaries may generally make the election.
Revocation of election. Either the electing church or
organization or the IRS may revoke this election. The electing
church or organization can permanently revoke the election by
paying social security and Medicare taxes for wages covered
by this election. The IRS will permanently revoke the election if
the organization does not file Form W-2 for 2 years or more and
does not provide the information within 60 days after a written
request by the IRS.
Employer identification number (EIN). If you do not have an
EIN, you may apply for one online. Go to the IRS website at
www.irs.gov/EIN. You may also apply for an EIN by faxing or
mailing Form SS-4, Application for Employer Identification
Number, to the IRS.
Signature. An official authorized to sign tax returns for the
church or qualified church-controlled organization must sign
Form 8274.
When to file. File Form 8274 after you hire employees, but
before the first date on which a quarterly or annual employment
tax return is due (or would be due except for this election). Keep
a copy for your records.
Where to file. Mail two copies of Form 8274 to: Department of
the Treasury, Internal Revenue Service, Ogden, Utah
84201-0027.

Cat. No. 61933Q

Form 8274 (Rev. 9-2022)