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Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes

Churches and qualified church-controlled organizations 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 this form.


Current Products


Recent Developments

None available at this time.


Other Items You May Find Useful

All Form 8274 Revisions

Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

Other Current Products


Comment on Form 8274

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Page Last Reviewed or Updated: 18-Oct-2016