Organization name and EIN
The full name of the organization and its employer identification number.
8274
Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes
- Agency
- IRS
- Revision
- Rev. September 2022
- Fillable fields
- 8
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8274: Church Election of Exemption From Employer Social Security and Medicare Taxes
Form 8274 is the Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes. It is filed by the organization, not by an individual employee. The instructions say churches and qualified church-controlled organizations that are opposed, for religious reasons, to the payment of social security and Medicare taxes may elect exemption from the employer's share of these taxes by filing Form 8274.
The form says the election applies to services performed by all current and future employees of the electing organization. It does not apply to services as ministers of a church, members of a religious order, or services in an unrelated trade or business. The organization still withholds federal income tax, reports wages on Form W-2 and files Form 941 or Form 944.
An official authorized to sign tax returns for the organization signs it, and two copies go to the IRS in Ogden, Utah. You can fill out Form 8274 free in your browser on this page and download it without an account.
What's on Form 8274
Address
Number and street, or a P.O. box if mail is not delivered to the street address, then city, state and ZIP code.
Date wages first paid
The date the organization first paid wages.
Group ruling
If the exemption is based on a group ruling, the full name of the central organization and the group exemption number.
Certification and signature
A statement that the organization is a church or qualified church-controlled organization under section 3121(w), opposed for religious reasons to these taxes, and elects not to be subject to them. Then signature, title and date.
How to fill out Form 8274
- 1
Name and EIN
Type or print the full name and EIN. Without an EIN, the form says you may apply online at www.irs.gov/EIN, or fax or mail Form SS-4.
- 2
Address
Enter the street address, or the P.O. box if mail is not delivered to the street, then city, state and ZIP code.
- 3
Date wages first paid
Enter the date the organization first paid wages.
- 4
Group ruling, if any
Only if the exemption is based on a group ruling, enter the central organization's full name and the group exemption number.
- 5
Sign
An authorized official signs, enters a title and dates the certification. The form says to keep a copy for your records.
Why fill Form 8274 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
When and where to file Form 8274
When to file
The form says to file after you hire 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 to file
Mail two copies to: Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
Ongoing employer filings
The form says the electing organization continues to withhold federal income tax, report wages on Form W-2, and file Form 941 or Form 944.
Effect on employees
The form says employees (except ministers or members of religious orders) who receive wages of $108.28 or more in a year from an electing organization are subject to self-employment tax on the earnings.
Revocation
The organization can permanently revoke the election by paying social security and Medicare taxes on covered wages. The IRS will revoke it if Form W-2 is not filed for 2 years or more and the information is not provided within 60 days after a written IRS request.
Related forms
Who files Form 8274?
The organization files it. The form says an official authorized to sign tax returns for the church or qualified church-controlled organization signs Form 8274.
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Questions about Form 8274
Who files Form 8274?
A church or qualified church-controlled organization that is opposed, for religious reasons, to the payment of social security and Medicare taxes. An official authorized to sign its tax returns signs it.
Which employees does the election cover?
The form says all current and future employees of the electing organization, except services as ministers of a church, members of a religious order, or services in an unrelated trade or business.
Does the organization still file Form 941 or 944?
Yes. The form says it continues to withhold federal income tax, report wages on Form W-2 and file Form 941 or Form 944.
When is Form 8274 filed?
The form says after you hire 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 mail Form 8274?
Two copies go to Department of the Treasury, Internal Revenue Service, Ogden, Utah 84201-0027.
Can the election be revoked?
Yes. The form says either the electing organization or the IRS may revoke it, and describes when each revocation is permanent.