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Official form guide
Form 8274: Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes
IRS Form 8274 is a certification that churches and qualified church‑controlled organizations can use to elect exemption from the employer’s share of Social Security and Medicare taxes. It applies when employees earn $108.28 or more in a year.
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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 a certification that churches and qualified church‑controlled organizations can use to elect exemption from the employer’s share of Social Security and Medicare taxes. It applies when employees earn $108.28 or more in a year.
Risk Radar
Scan points- 1Missing the filing deadline before the first payroll tax return permanently revokes the exemption.
- 2Leaving the organization’s Employer Identification Number (EIN) blank.
- 3Omitting the date wages were first paid on the form.
- 4Failing to include the group exemption number when the election is based on a group ruling.
- 5Not providing the signature of an official authorized to sign tax returns.
Plain English
This form lets a church or a qualified church‑controlled organization choose not to pay the employer’s share of Social Security and Medicare taxes for its employees. The organization must still withhold federal income tax and file the normal payroll returns (Form 941 or 944). Ministers and members of religious orders are excluded from the election.
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 a church or qualified church‑controlled organization opposes, for religious reasons, the payment of employer Social Security and Medicare taxes and wishes to elect exemption.
- Do not use it when the organization offers goods, services, or facilities for sale to the general public and receives more than 25% of its support from governmental sources or related business activities, or when the work involves ministers or members of a religious order.
- Check Form 941 instead when you need to report wages covered by the election on a quarterly basis.
Form selector
Use this form or another form?
Reporting employer taxes quarterly for employees not covered by the election
Required to report wages subject to Social Security and Medicare taxes
✓ Verify organization has employees in unrelated business activities
Reporting employer taxes annually for a small payroll
Annual return substitutes quarterly filing for eligible employers
✓ Verify eligibility for annual filing
Obtaining an Employer Identification Number
EIN is required to complete Form 8274
✓ Ensure no existing EIN before applying
Deadline or filing window
The filing window opens when the organization hires its first employee. The form must be filed before the first quarterly or annual employment tax return would be due, unless the election itself postpones that due date. No extension is provided in the instructions.
Checklist
What you need before filling it out
Full name of organization
Organization's legal name · Form 8274 line "Full name of organization"
Employer identification number (EIN)
EIN issued by the IRS · Form 8274 line "Employer identification number (EIN)"
Date wages first paid
Payroll start date · Form 8274 line "Date wages first paid"
Signature of authorized official
Signature of person authorized to sign tax returns · Form 8274 signature block
Mailing address for filing
IRS address for Form 8274 submission · Source mailing address
Before you submit
- 1Verify the organization qualifies as a church or qualified church‑controlled organization.
- 2Confirm the organization is opposed for religious reasons to paying employer Social Security and Medicare taxes.
- 3Enter the correct Employer Identification Number (EIN).
- 4Provide the full legal name and mailing address of the organization.
- 5Enter the accurate date wages were first paid to employees.
- 6If filing under a group ruling, include the central organization name and group exemption number.
- 7Have an authorized official sign, print title, and date the certification.
- 8Make two complete copies of the filled form.
- 9Mail both copies to the IRS address in Ogden, Utah.
- 10Retain one signed copy for your records.
How to file this form
- 1Determine eligibility and gather all required information.
- 2Complete Form 8274 with organization details and the election statement.
- 3Have the authorized official sign, print title, and date the form.
- 4Create two copies of the completed form.
- 5Mail both copies to the Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
- 6Keep the signed copy for your records as proof of filing.
Known limitations
- 1The election does not apply to services performed as ministers of a church.
- 2The election does not apply to members of a religious order.
- 3The election does not apply to services performed in an unrelated trade or business of the organization.
- 4Organizations that both sell goods/services to the public and receive more than 25% of support from governmental sources or related business activities are ineligible.
- 5The IRS may permanently revoke the election if the organization fails to file Form W‑2 for two consecutive years.
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->Form 8274 is the September 2022 revision; the source shows Rev. September 2022 and does not indicate a newer version.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2022 (source: [Form p.1]).
- Fee — Not stated in the official source.
- Mailing address — confirm the address is Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027 (source: [Form p.1]).
- Signature — confirm an authorized official signs, prints title, and dates the form (source: [Form p.1]).
- EIN requirement — confirm an Employer Identification Number is entered or obtained via Form SS-4 (source: [Form p.1]).
Quick Facts
Downloads
After you file
- 1Keep one signed copy of Form 8274 for your records.
- 2Continue withholding federal income tax and filing Form W‑2 for all employees.
- 3File quarterly Form 941 or annual Form 944 to report wages covered by the election and any unrelated business wages.
- 4Monitor IRS communications for any revocation notice and, if received, resume paying Social Security and Medicare taxes.
- 5If an error is discovered, submit a corrected Form 8274 with the updated information.
Sources
- SRCForm p.1 — revision date is September 2022 (Form 8274 (Rev. September 2022)).
- SRCForm p.1 — eligibility: church or qualified church‑controlled organization opposed for religious reasons to payment of employer Social Security and Medicare taxes.
- SRCForm p.1 — election applies to all current and future employees, but not to ministers, members of religious orders, or unrelated trade/business services.
- SRCForm p.1 — must continue to withhold federal income tax and file Form W‑2, Form 941, or Form 944.
- SRCForm p.1 — mail two copies to Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
- SRCForm p.1 — file after hiring employees but before the first quarterly or annual employment tax return is due.
- SRCForm p.1 — revocation: IRS may permanently revoke if no Form W‑2 filed for 2 years.
- SRCForm p.1 — if you do not have an EIN, you may apply online or by filing Form SS‑4.
- SRCForm p.1 — signature of an authorized official is required.
- SRCForm p.1 — if exemption is based on a group ruling, provide full name of central organization and group exemption number.
Common confusion points
Do I need to file Form 8274 for ministers?
Ministers are excluded from the election.
→ Verify employee classification; ensure they are not listed as ministers.
Can a church‑run hospital use this form?
Hospitals generally fail the eligibility test.
→ Review the eligibility criteria regarding goods/services and support percentages.
What if my organization sells items to the public?
Sales may disqualify the organization unless they are incidental or nominal.
→ Determine whether sales are incidental; document the nature of the sales.
Do I need to file Form 8274 for each employee?
The election is made at the organization level, not per employee.
→ Confirm that a single Form 8274 covers all eligible employees.
When is the deadline to file after hiring employees?
The form must be filed before the first quarterly or annual employment tax return is due.
→ Check the due date of the first Form 941 or Form 944 and file beforehand.
Do I need a separate EIN for this election?
An EIN is required to complete the form.
→ Ensure the organization has an EIN or apply for one using Form SS‑4.
Workflow map
Related forms and next steps
Current
Often used with
⚠ If something goes wrong
- Form 8274 (re‑file) – to revoke or correct the election.
Questions about IRS Form 8274
What is IRS Form 8274 used for?
This form lets a church or a qualified church‑controlled organization choose not to pay the employer’s share of Social Security and Medicare taxes for its employees. The organization must still withhold federal income tax and file the normal payroll returns (Form 941 or 944). Ministers and members of religious orders are excluded from the election.
Who must file IRS Form 8274?
Churches and qualified church‑controlled organizations that are opposed for religious reasons to paying employer Social Security and Medicare taxes must file IRS Form 8274.
What information does IRS Form 8274 require?
The form collects the organization’s name, EIN, address, the date wages were first paid, any group exemption details, and the signature, title and date of an authorized official.
When is IRS Form 8274 due?
File Form 8274 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).
Where do I file IRS Form 8274?
Mail two copies to the Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
How do I complete IRS Form 8274?
Complete the top of the form by typing the organization’s full name, EIN, street address, city, state and ZIP code. Enter the date wages were first paid and, if applicable, the central organization’s name and group exemption number. An authorized official must sign, print the title and date the form. Mail two copies to the IRS address listed.
What happens if IRS Form 8274 is filed incorrectly?
If the election is not filed correctly, the IRS can permanently revoke it, requiring the organization to pay the employer’s Social Security and Medicare taxes.
Do I need to file Form 8274 for ministers?
Ministers are excluded from the election. Verify employee classification; ensure they are not listed as ministers.
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