Can you provide guidance and resources for completing W-2 forms for both ministers and other congregational staff?
By January 31, after the tax year, W-2 forms must be given to employees and sent to the Social Security Administration.
Instructions for the most recent tax year (PDF).
- See IRS Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers.
- Section 4–Religious Exemptions and Special Rules for Ministers in IRS Publication 15-A.
- On IRS webpage: http://www.irs.gov/instructions/iw2w3/ch01.html search under Clergy and Religious Workers.
- The IRS operates a centralized call site to answer questions about reporting information on the form: 1-866-455-7438.
The Tax Cuts and Jobs Act of 2017 changed the rules for employer payment/reimbursement of Moving Expenses. For moves taking place in 2018 or beyond, direct payments or reimbursements of employee moving expenses are now treated as taxable income. The amount should be included in Box 1.
Professional Expenses which are provided according to an accountable reimbursement plan are not reportable income.