Quarterly IRS Taxes Due (Ministers’ Personal)
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3rd Quarter IRS Taxes Due – Sept. 15, 2025
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4th Quarter IRS Taxes Due – Jan. 15, 2026
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1st Quarter IRS Taxes Due – April 15, 2026
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2nd Quarter IRS Taxes Due – June 15, 2026
For pastors, reporting taxes quarterly helps avoid large, year-end tax bills and penalties by paying estimated taxes throughout the year. This is helpful due to a pastor’s “dual tax status,” where they are considered employees for federal income tax but self-employed for Social Security and Medicare (SECA) taxes.
Key benefits of quarterly tax payments for pastors:
- Avoids underpayment penalties. The IRS requires taxpayers to pay their tax liability throughout the year. For most employees, this is handled through automatic payroll withholding. Since churches are not required to withhold Social Security and Medicare taxes for ministers, pastors must make these payments themselves or face penalties.
- Manages cash flow. Making regular, smaller payments throughout the year is more manageable than trying to save and pay a large, lump-sum tax bill in April. This allows for better personal financial planning and budgeting.
- Covers self-employment tax. As a self-employed individual for Social Security purposes, a pastor is responsible for the full 15.3% SECA tax, including both the employee and employer portions. Quarterly payments ensure this liability is covered on time. This tax is applied to ministerial earnings, including the housing allowance, even though the allowance is exempt from federal income tax.
- Facilitates voluntary withholding. While pastors are responsible for self-employment tax, they can arrange with their church to voluntarily withhold federal income tax and an additional amount to cover their SECA tax liability. This can be specified on Form W-4 and reported by the church. Quarterly payments become unnecessary for pastors who make these arrangement
