How should clergy taxes be paid?
Most ministers pay their own taxes quarterly using form 1040ES, however, they have the option of having funds withheld from their cash salary to cover both income tax and SECA with these funds then paid to the IRS by their employer-congregations. There does not reduce the amount of taxes finally paid, but the latter option avoids the quarterly paperwork. Many taxpayers owe some income taxes on April 15th, but this should not exceed 10 percent of the total amount due.
