Minister FICA Exemption Policy

The Minister FICA Exemption Policy identifies the process through which an ordained, commissioned, or licensed minister can request an exemption from FICA tax withholding, in accordance with Internal Revenue Service (IRS) regulations.

Overview of the Policy:

The policy defines Ministers and Ministerial Services in a way that aligns with IRS guidance and clarifies how FICA exemptions can be granted based on these definitions.

The policy defines the procedures by which an ordained, commissioned, or licensed minister can request an exemption from FICA tax withholding.