Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Do we need to withhold Ohio income tax on the pastor of our church?

If the pastor is considered to be an employee of the church, you must withhold.

If the pastor is considered self-employed by the IRS and as such in Ohio they would not be subject to income tax withholding. They would, however, be subject to the federal self-employment tax and in Ohio would be required to file estimated payments using the Ohio IT 1040ES with the appropriate social security number.

For further questions on this subject, refer to the IRS Publication 517, Ministerial Services.