Can churches exclude income from employees from Social Security taxes?
Any church or church-controlled organization in existence on September 30, 1984, opposed for religious reasons to the payment of Social Security taxes, could make an election by October 31, 1984, to exclude from employment the services performed by its employees. Any organization created after September 30, 1984, must file prior to the first date on which a quarterly employment tax return would otherwise be due if it wishes this exclusion.
