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Complimentary worksheet

Quarterly Estimated Tax Planner for Ministers

Estimate your self-employment tax and federal income tax and plan the quarterly payments to cover them. A complimentary Excel planner for ministers, updated for 2026.

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Why ministers make estimated payments

Churches don’t withhold Social Security and Medicare from a minister’s pay, so most ministers pay self-employment tax and income tax through quarterly estimated payments, or ask the church to withhold extra income tax. This planner estimates your tax for the year and splits it into the four payments, with the IRS safe-harbor rule built in.

What’s inside

What the worksheet does

  • Self-employment tax on your salary and housing allowance
  • Federal income tax using the 2026 tax rates and standard deductions
  • A safe-harbor target based on last year’s tax
  • Your four quarterly payment amounts
  • A “How to use” tab with instructions
  • Locked formulas, so totals can’t be overwritten
How to use it

Three steps

1

Enter your income

Add your expected salary, housing allowance and other income, and choose your filing status.

2

Add last year’s tax

Enter the total tax from last year’s return so the planner can figure your safe-harbor amount.

3

Pay each quarter

Pay each installment with Form 1040-ES or online through IRS Direct Pay.

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The safe-harbor rule

You generally avoid an underpayment penalty if your withholding and estimated payments cover at least 100% of last year’s tax (110% if last year’s adjusted gross income was over $150,000) or 90% of this year’s tax. Payments are due in mid-April, June, September and January.

Related

Forms, guides and services

FAQ

Common questions

Do ministers have to make estimated tax payments?
Most do, because churches don’t withhold Social Security and Medicare from ministers. If too little tax is paid during the year, the IRS can charge an underpayment penalty.
Can my church withhold tax instead?
Yes. You can ask your church to withhold extra federal income tax with Form W-4 to cover both income tax and self-employment tax. See the complimentary 2027 Clergy Withholding Guide.
When are estimated payments due?
Four times a year: mid-April, mid-June, mid-September and mid-January of the following year. When a due date falls on a weekend or holiday, it moves to the next business day.
Is the planner really complimentary?
Yes. Enter your name and email and the download starts right away. We also email you the link.

Questions about a worksheet?

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