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

What Is IRS Form 8274?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on August 1, 2014. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 1-page form available for download in PDF;
  • Actual and valid for filing 2021 taxes;
  • Additional instructions and information can be found on page 1 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8274 through the link below or browse more documents in our library of IRS Forms.

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

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8274
Certification by Churches and Qualified Church-
Form
Controlled Organizations Electing Exemption From
File
(Rev. August 2014)
Two Copies
Employer Social Security and Medicare Taxes
Department of the Treasury
Information about Form 8274 and its instructions is at www.irs.gov/form8274.
Internal Revenue Service
Employer identification number (EIN)
Full name of organization
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
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.
Sign
Here
(Signature of authorized official)
(Title)
(Date)
Purpose of form. Churches and qualified church-controlled
• Normally receives more than 25% of its support from
organizations (defined below) that are opposed, for religious
governmental sources and/or receipts from admissions, sales
reasons, to the payment of social security and Medicare taxes
of merchandise, services, or facilities in related trade or
may elect exemption from the payment of the employer’s share
business activities.
of these taxes by filing Form 8274.
Section references are to the Internal Revenue Code unless
Effect of election. This election applies to services performed
otherwise noted.
by all current and future employees of the electing organization.
Eligibility for election. Any organization that meets both of the
However, this election does not apply to services as ministers
above conditions is not eligible to file this form. For example, a
of a church, members of a religious order, or to services
church-controlled hospital generally will meet both conditions
performed in an unrelated trade or business of the church or
and will not qualify to make the election. However, seminaries,
qualified church-controlled organization.
religious retreat centers, or burial societies generally will be
eligible, regardless of funding sources, because they don’t offer
The electing organization must continue to withhold federal
income tax on wages, tips, and other compensation, and to
goods, services, or facilities for sale to the general public.
report this income and the tax withheld on Form W-2, Wage
A church-run orphanage or home for the elderly that is open
and Tax Statement. The organization must also file Form 941,
to the general public may qualify if not more than 25% of its
Employer’s QUARTERLY Federal Tax Return, or Form 944,
support is from admissions, sales of merchandise, services or
Employer’s ANNUAL Federal Tax Return, to report both the
facilities in related trades or businesses, or from governmental
wages covered by this election and the wages of any
sources. Church pension boards, fund-raising organizations,
employees engaged in unrelated business activities whose
and auxiliary organizations such as youth groups and ladies
wages are not covered by this election and are subject to
auxiliaries generally may make the election.
employer taxes.
Revocation of election. Either the electing church or
Employees (except ministers of a church or members of
organization or the IRS may revoke this election. The electing
religious orders) who receive wages of $108.28 or more in a
church or organization can permanently revoke the election by
year from an electing church or qualified church-controlled
paying social security and Medicare taxes for wages covered
organization are subject to self-employment tax on the
by this election. The IRS will permanently revoke the election if
earnings. They will be considered employees for all other
the organization does not file Form W-2 for 2 years or more and
purposes of the Internal Revenue Code, including federal
does not provide the information within 60 days after a written
income tax withholding.
request by the IRS.
Churches and qualified church-controlled organizations.
Employer identification number (EIN). If you do not have an
The term “church” means a church described in sections 501(c)
EIN, you may apply for one online. Go to the IRS website at
(3) and 170(b)(1)(A)(i). The term “church” includes conventions or
www.irs.gov/businesses and click on the “Employer ID
associations of churches. It also includes any elementary or
Numbers” link. You may also apply for an EIN by faxing or
secondary school that is controlled, operated, or principally
mailing Form SS-4, Application for Employer Identification
supported by a church (or conventions or associations of
Number, to the IRS.
churches).
Signature. An official authorized to sign tax returns for the
A “qualified church-controlled organization” includes any
church or qualified church-controlled organization must sign
church-controlled tax-exempt organization described in section
Form 8274.
501(c)(3) unless the organization both:
When to file. File Form 8274 after you hire employees, but
• Offers goods, services, or facilities for sale to the general
before the first date on which a quarterly or annual employment
public, other than on an incidental basis or for a nominal
tax return is due (or would be due except for this election). Keep
charge, and
a copy for your records.
Where to file. Send two copies of Form 8274 to: Internal
Revenue Service, Ogden, Utah 84201–0027.
8274
Form
(Rev. 8-2014)
Cat. No. 61933Q
8274
Certification by Churches and Qualified Church-
Form
Controlled Organizations Electing Exemption From
File
(Rev. August 2014)
Two Copies
Employer Social Security and Medicare Taxes
Department of the Treasury
Information about Form 8274 and its instructions is at www.irs.gov/form8274.
Internal Revenue Service
Employer identification number (EIN)
Full name of organization
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
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.
Sign
Here
(Signature of authorized official)
(Title)
(Date)
Purpose of form. Churches and qualified church-controlled
• Normally receives more than 25% of its support from
organizations (defined below) that are opposed, for religious
governmental sources and/or receipts from admissions, sales
reasons, to the payment of social security and Medicare taxes
of merchandise, services, or facilities in related trade or
may elect exemption from the payment of the employer’s share
business activities.
of these taxes by filing Form 8274.
Section references are to the Internal Revenue Code unless
Effect of election. This election applies to services performed
otherwise noted.
by all current and future employees of the electing organization.
Eligibility for election. Any organization that meets both of the
However, this election does not apply to services as ministers
above conditions is not eligible to file this form. For example, a
of a church, members of a religious order, or to services
church-controlled hospital generally will meet both conditions
performed in an unrelated trade or business of the church or
and will not qualify to make the election. However, seminaries,
qualified church-controlled organization.
religious retreat centers, or burial societies generally will be
eligible, regardless of funding sources, because they don’t offer
The electing organization must continue to withhold federal
income tax on wages, tips, and other compensation, and to
goods, services, or facilities for sale to the general public.
report this income and the tax withheld on Form W-2, Wage
A church-run orphanage or home for the elderly that is open
and Tax Statement. The organization must also file Form 941,
to the general public may qualify if not more than 25% of its
Employer’s QUARTERLY Federal Tax Return, or Form 944,
support is from admissions, sales of merchandise, services or
Employer’s ANNUAL Federal Tax Return, to report both the
facilities in related trades or businesses, or from governmental
wages covered by this election and the wages of any
sources. Church pension boards, fund-raising organizations,
employees engaged in unrelated business activities whose
and auxiliary organizations such as youth groups and ladies
wages are not covered by this election and are subject to
auxiliaries generally may make the election.
employer taxes.
Revocation of election. Either the electing church or
Employees (except ministers of a church or members of
organization or the IRS may revoke this election. The electing
religious orders) who receive wages of $108.28 or more in a
church or organization can permanently revoke the election by
year from an electing church or qualified church-controlled
paying social security and Medicare taxes for wages covered
organization are subject to self-employment tax on the
by this election. The IRS will permanently revoke the election if
earnings. They will be considered employees for all other
the organization does not file Form W-2 for 2 years or more and
purposes of the Internal Revenue Code, including federal
does not provide the information within 60 days after a written
income tax withholding.
request by the IRS.
Churches and qualified church-controlled organizations.
Employer identification number (EIN). If you do not have an
The term “church” means a church described in sections 501(c)
EIN, you may apply for one online. Go to the IRS website at
(3) and 170(b)(1)(A)(i). The term “church” includes conventions or
www.irs.gov/businesses and click on the “Employer ID
associations of churches. It also includes any elementary or
Numbers” link. You may also apply for an EIN by faxing or
secondary school that is controlled, operated, or principally
mailing Form SS-4, Application for Employer Identification
supported by a church (or conventions or associations of
Number, to the IRS.
churches).
Signature. An official authorized to sign tax returns for the
A “qualified church-controlled organization” includes any
church or qualified church-controlled organization must sign
church-controlled tax-exempt organization described in section
Form 8274.
501(c)(3) unless the organization both:
When to file. File Form 8274 after you hire employees, but
• Offers goods, services, or facilities for sale to the general
before the first date on which a quarterly or annual employment
public, other than on an incidental basis or for a nominal
tax return is due (or would be due except for this election). Keep
charge, and
a copy for your records.
Where to file. Send two copies of Form 8274 to: Internal
Revenue Service, Ogden, Utah 84201–0027.
8274
Form
(Rev. 8-2014)
Cat. No. 61933Q