Updated 8/22/22

If your church or ministry has employees, you are required to withhold payroll taxes and make payroll tax deposits on a regular basis.  Most organizations are monthly depositors. This means tax deposits must be paid on a monthly basis by the 15th day of the following month. If the 15th falls on a weekend or federal holiday, the deadline is the following Monday.

Tax deposits for the 3rd Quarter 2022 Due Dates:

– August 15, 2022

– September 15, 2022

– October 15, 2022

It’s important for you to know whether your ministry is a 941 filer that files a quarterly return or a 944 filer that files an annual return. Also, you will need to know if your ministry is a monthly depositor, semi-weekly depositor or next-day depositor.

If you are not sure, you may contact the IRS at the designated assistance line for tax exempt organizations at 877-829-5500. Your status can change from time to time based on your annual tax liabilities.

Smaller Churches and Non-Profit Organizations May Have More Time to Pay

As a general rule, the IRS does not want your church or ministry to accumulate more than $2,500 in tax liabilities.
941 Filers with payroll tax liabilities of under $2,500 for the preceding quarter and current quarter may make their payroll tax payment when they file their 941.  944 Filers must follow the monthly tax deposit rule if their total tax liability for the current quarter is $2,500 or more, or if the cumulative tax deposits for each quarter year-to-date is $2500 or more.

Pay your church or ministry payroll taxes on time and avoid late payment penalties.

Additional Resources:

IRS Topic 757 – Forms 941 and 944 – Deposit Requirements

Sign-Up for our Free Church Finances 101 – Payroll Management Course