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Form 8274: Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes
IRS Form 8274 is Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, filed by eligible religious entities. This election applies to all current and future employees of the electing organization.
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IRS Form 8274 - Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes
IRS Form 8274 is Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, filed by eligible religious entities. This election applies to all current and future employees of the electing organization.
Risk Radar
Scan points- 1Ensure the organization meets all eligibility criteria outlined in section 3121(w) before filing.
- 2Failing to file before the first quarterly/annual tax return is due.
- 3Not providing the correct EIN for the organization.
- 4Omitting the date wages were first paid.
- 5Forgetting to sign as an authorized official of the entity.
Plain English
This form allows a church or qualified church-controlled organization to tell the IRS that it does not want to pay the employer's share of Social Security and Medicare taxes for its workers. By filing Form 8274, the organization elects this exemption from those specific federal payroll taxes.
Submission Date
- Filing date: 2022-09-30 22:10:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization that qualifies as a church or qualified church-controlled organization wishes to elect exemption from paying employer Social Security and Medicare taxes due to religious opposition to those taxes.
- Do not use Form 8274 if the organization is eligible but offers goods, services, or facilities for sale to the general public AND normally receives more than 25% of its support from governmental sources/related trade activities (unless it is a seminary, retreat center, or burial society).
- Check Form W-2 instead when reporting wages subject to this election because that form must be used to report income and tax withheld.
Form selector
Use this form or another form?
Church/Organization offers goods/services but is generally eligible (e.g., orphanage)
The organization may qualify if no more than 25% of its support comes from admissions, sales, or governmental sources.
✓ Check the eligibility criteria on page 1.
The electing entity does not have an EIN yet
This form is used to obtain the required Employer identification number before filing Form 8274.
✓ Ensure you apply for the EIN first, or list 'Applied For' if necessary.
Form SS-4 (Application for Employer Identification Number)
The election applies only to services performed by ministers of a church or members of a religious order
While exempt from the *election* itself, these individuals must still be reported on Form W-2.
✓ Confirm these specific exemptions are noted when filing.
Form 8274 (with appropriate notes)
The organization is an elementary/secondary school controlled by a church
This falls under the definition of a 'church' and may elect exemption from employer taxes.
✓ Ensure you list the full name of the controlling church if it is part of a convention or association.
Deadline or filing window
The filing window begins after the organization hires its first employee. The deadline is before the first date a quarterly or annual employment tax return is due without this election. There is no mention of an extension period on Form 8274 itself.
Checklist
What you need before filling it out
Purpose of form
Organization elects exemption from employer Social Security and Medicare taxes due to religious opposition · General Instructions
Organization type (Church/QCHO)
Must be a church or qualified church-controlled organization defined in section 3121(w) of the Internal Revenue Code · Form 8274 fields
Required Filing Deadline
File after hiring employees, but before the first date a quarterly or annual employment tax return is due (or would be due except for this election) · When to file section
Employer Identification Number (EIN)
Must provide the EIN number; apply via www.irs.gov/EIN if none exists · Form 8274 field
Effect of Election
Applies to all current and future employees, but not ministers or those in unrelated trade/business · Effect of election section
Before you submit
- 1Ensure both copies of Form 8274 are ready for mailing.
- 2Verify that the full name and EIN of the organization are typed or printed correctly on page 1.
- 3Confirm the address (including City, state, and ZIP code) is accurate.
- 4Enter the date wages were first paid.
- 5If applicable, provide the full name of the central organization and its group exemption number for a group ruling.
- 6Verify that an authorized official has signed on page 1.
- 7Confirm the filing occurs before the next quarterly or annual employment tax return is due.
How to file this form
- 1Complete all fields of Form 8274, including the organization name, EIN, address, and date wages first paid.
- 2Sign and date Form 8274 using an official authorized to sign tax returns for the entity.
- 3Keep one copy of the completed Form 8274 for organizational records.
- 4Mail two copies of Form 8274 to: Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
Known limitations
- 1The election does not apply to services performed by ministers of a church or members of a religious order.
- 2The election does not apply to services performed in an unrelated trade or business of the electing organization.
- 3An organization is not eligible if it offers goods, services, or facilities for sale to the general public AND 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.
- 4A church-controlled hospital will generally meet both conditions and will not qualify to make the election.
- 5An organization is generally ineligible if it offers goods, services, or facilities for sale to the general public AND 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.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Form 8274, revised in September 2022. The source does not direct the user to a separate page for the very latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2022.
- Fee — Not stated in the official source (verify on the agency site).
- Mailing address — ensure two copies are mailed to: Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
- Signature — an authorized official must sign Form 8274.
Quick Facts
Downloads
After you file
- 1File two copies of Form 8274 to the IRS.
- 2Keep a copy of the filed Form 8274 for records.
- 3The electing organization must continue to withhold federal income tax on wages and report this on Form W-2.
- 4The organization must file Form 941 or Form 944 to report wages covered by this election.
- 5If an organization does not file Form W-2 for 2 years or more, the IRS may permanently revoke the election after a written request.
Sources
- SRCForm 8274 is titled Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes (Instructions p.1).
- SRCThe election applies to all current and future employees of the electing organization (Instructions p.1).
- SRCThis election does not apply to services performed by ministers of a church, members of a religious order, or in an unrelated trade/business (Instructions p.1).
- SRCThe electing organization must continue to withhold federal income tax on wages and report it on Form W-2 (Instructions p.1).
- SRCThe organization must file Form 941 or Form 944 to report covered wages (Instructions p.1).
- SRCFile Form 8274 after hiring employees, but before the first quarterly/annual employment tax return is due (Instructions p.1).
- SRCMail two copies of Form 8274 to Ogden, Utah 84201-0027 (Instructions p.1).
- SRCThe IRS will permanently revoke the election if the organization does not file Form W-2 for 2 years or more and fails to respond within 60 days (Instructions p.1).
Common confusion points
Who qualifies as a 'church'?
The term includes a church itself, conventions or associations of churches, and any elementary or secondary school controlled, operated, or principally supported by a church.
→ Check if your entity fits one of these definitions.
What makes an organization 'qualified church-controlled'?
It must be a church-controlled tax-exempt organization (section 501(c)(3)) unless it meets specific criteria regarding sales/support levels.
→ Review the two bulleted conditions for qualification.
When is the best time to file Form 8274?
File after hiring employees, but before the first date a quarterly or annual employment tax return is due (or would be due without this election).
→ Note the specific filing timing relative to your payroll schedule.
What happens if an organization doesn't have an EIN?
It may apply for one online at www.irs.gov/EIN, or by faxing/mailing Form SS-4.
→ Ensure you have the correct Employer identification number (EIN) listed on the form.
Do all employees benefit from this election?
Yes, the election applies to services performed by all current and future employees, unless they are ministers or members of a religious order.
→ Confirm exceptions for ministerial/religious order staff.
What if my organization is a church-run orphanage open to the public?
It may qualify if not more than 25% of its support comes from admissions, sales of merchandise, services or facilities in related trades or businesses, or governmental sources.
→ Verify your percentage thresholds against the source.
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Questions about IRS Form 8274
What is IRS Form 8274 used for?
This form allows a church or qualified church-controlled organization to tell the IRS that it does not want to pay the employer's share of Social Security and Medicare taxes for its workers. By filing Form 8274, the organization elects this exemption from those specific federal payroll taxes.
Who must file IRS Form 8274?
Churches and qualified church-controlled organizations must file IRS Form 8274 when they are opposed, for religious reasons, to paying employer social security and Medicare taxes.
What information does IRS Form 8274 require?
The form collects the full name of the organization, its Employer identification number (EIN), address, date wages first paid, and whether a group ruling applies along with the group exemption number. The filer must also certify that the organization meets the criteria defined in section 3121(w) of the Internal Revenue Code.
When is IRS Form 8274 due?
The electing organization must file Form 8274 after it hires 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).
Where do I file IRS Form 8274?
Two copies of IRS Form 8274 must be mailed to: Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
How do I complete IRS Form 8274?
First, complete all required fields including the name, EIN, address, and date wages first paid. Next, ensure you sign as an official authorized to sign tax returns for the organization. Finally, file two copies of Form 8274 according to the specified mailing instructions.
What happens if IRS Form 8274 is filed incorrectly?
If the organization does not file Form W-2 for 2 years or more and fails to provide information within 60 days after a written request by the IRS, the IRS will permanently revoke this election.
Who qualifies as a 'church'?
The term includes a church itself, conventions or associations of churches, and any elementary or secondary school controlled, operated, or principally supported by a church. Check if your entity fits one of these definitions.
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