IRS · Texas

Due dates

Church finance deadlines, each linked to the official IRS or Texas source.

Information only, not tax or legal advice. Always confirm with the official source.

Designate the 2027 minister housing allowance

48 days leftDue: Dec 31, 2026

IRS Pub 517: the church must officially designate a definite amount before it makes the payment. It cannot be set later. Listed here as before the first 2027 payment.

IRSChurches paying a minister
Official page Last checked: Nov 12, 2026

4th-quarter 2026 estimated tax payment (Form 1040-ES)

63 days leftDue: Jan 15, 2027

Last 2026 estimated payment for people who pay tax through estimates, which often includes ministers.

IRSMinisters and others paying estimated tax
Official page Last checked: Nov 12, 2026

Form 1099-NEC to contractors and the IRS (2026 payments)

80 days leftDue: Feb 1, 2027

Due January 31 by law; Jan 31, 2027 is a Sunday, so the due date moves to Monday, Feb 1, 2027.

IRSChurches that paid non-employees $600+ in 2026
Official page Last checked: Nov 12, 2026

Form 941 for 4th quarter 2026

80 days leftDue: Feb 1, 2027

Quarterly payroll tax return, due the last day of the month after the quarter (Jan 31 falls on a Sunday).

IRSChurches that withhold payroll taxes
Official page Last checked: Nov 12, 2026

Forms W-2 to employees and W-2/W-3 to SSA (2026 wages)

80 days leftDue: Feb 1, 2027

IRS instructions: the due date for 2026 Forms W-2 and W-3, paper or electronic, is February 1, 2027.

IRSChurches with employees
Official page Last checked: Nov 12, 2026

Form 1099-MISC to the IRS (paper); electronic by Mar 31, 2027

108 days leftDue: Mar 1, 2027

Recipients get their copy by Jan 31 (Feb 1, 2027). IRS copy: Feb 28 on paper (a Sunday, so Mar 1) or Mar 31 electronically.

IRSChurches that paid rents, prizes or other 1099-MISC amounts
Official page Last checked: Nov 12, 2026

2026 individual tax return (Form 1040, Schedule SE for ministers)

153 days leftDue: Apr 15, 2027

Individual returns for 2026 are due April 15, 2027.

IRSPastors and staff
Official page Last checked: Nov 12, 2026

Written acknowledgments for 2026 gifts of $250 or more

153 days leftDue: Apr 15, 2027

IRS Pub 1771: donors need the written acknowledgment by the earlier of the day they file or their return due date. Most send statements in January.

IRSChurches receiving gifts
Official page Last checked: Nov 12, 2026

Form 941 for 1st quarter 2027

168 days leftDue: Apr 30, 2027

Quarterly payroll tax return for January to March 2027.

IRSChurches that withhold payroll taxes
Official page Last checked: Nov 12, 2026

Texas: property tax exemption applications (before May 1)

168 days leftDue: Apr 30, 2027

Texas Comptroller: exemption applications go to your county appraisal district; the general deadline is before May 1.

TexasTexas churches applying for a new or changed exemption
Official page Last checked: Nov 12, 2026

Form 990-T (unrelated business income), calendar-year 2026

185 days leftDue: May 17, 2027

Due the 15th day of the 5th month after year-end; May 15, 2027 is a Saturday, so May 17. Only if gross unrelated business income is $1,000 or more.

IRSChurches with $1,000+ gross unrelated business income
Official page Last checked: Nov 12, 2026

Form 4361 (minister SE tax exemption): one-time window

Depends on your 2nd year of ministry earnings

Due by the due date, with extensions, of the return for the second year with $400+ of net ministry earnings.

IRSNewly ordained ministers
Official page Last checked: Nov 12, 2026

Get 5 quick picks every Tuesday

New grants, what is due, and one software tip. English and Spanish. Free.