Certificate of Election of Coverage: Form SS-16 and General Instructions 2025

 


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Form SS-16: Complete Guide to the Election of Social Security and Medicare Coverage for Religious Orders

Form SS-16, also known as the Certificate of Election of Coverage, is used by religious orders or self-employed subdivisions whose members are required to take a vow of poverty. This form allows such organizations to certify their irrevocable election for coverage under Federal Insurance Contributions Act (FICA), covering both Social Security and Medicare, for services their members perform while fulfilling their religious duties.

This guide provides detailed instructions on correctly completing Form SS-16, ensuring compliance with the U.S. Internal Revenue Code, specifically section 3121(r). It also explores the tax implications of this election, including the determination of wages, the filing of related forms such as Form 941 and Form 941-X, and the handling of retroactive coverage.

Whether you represent a religious order looking to establish or update its FICA coverage or are advising organizations through this process, this resource provides essential information for navigating applicable federal tax requirements.



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