Return to FAQs

A minister with a local church license is employed by a Nazarene church and is subject to FICA-type Social Security. During the same calendar year, the minister receives a district license. When should the church cease withholding FICA tax?

The church should cease withholding FICA tax as of the date the minister receives a district license. The minister takes over the responsibility of paying SECA-type Social Security from that date forward and must file Schedule SE for the portion of the year covered by the time period after receiving the district license.

Dan Busby is a CPA and president of the Evangelical Council for Financial Accountability (ECFA).