Clergy Tax Information

Below are some helpful resources for local churches as they prepare W-2 information
for their Pastors and employees.

 

We want to remind you that the due date for distributing 2019 W-2’s & 1099-MISC’s to your recipients is a postmark date of January 31, 2020.  This is also the date that the summary forms, W-3 & 1096, are due to be filed (postmarked) with the IRS.

 

Please note that the Iowa Department of Revenue has requested that all W-2 & 1099 Forms be submitted to them electronically.  However, the Treasurer’s Office confirmed with them that churches having less than 10 forms can still be filed via paper.  Also, if a church does not have any state tax withholding to report on any of the W-2’s or 1099’s issued, they do not need to file any W-2’s or 1099’s with the state.  Forms only need to be filed if there has been state tax withheld.

 

We have included links to the IRS Instructions for each of these forms below for your reference.  We have a limited number of blank forms available to you if needed.  Forms can still be requested from the IRS at:  https://www.irs.gov/businesses/online-ordering-for-information-returns-and-employer-returns

 

Form W-2 & W-3 Instructions: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf

Form 1099-MISC Instructions: https://www.irs.gov/pub/irs-pdf/i1099msc.pdf

Form 1096 Instructions: https://www.irs.gov/pub/irs-pdf/f1096.pdf

 

Clergy Tax Webinars

For the past few years, the Conference has offered an webinar providing instructions for your W-2 and Year-End Reporting needs.  This year's sessions were held on January 6th and 7th.  Here are resources from those sessions (note: same content, just repeated).

W-2 Webinar informational slides (PDF) format

W-2 Webinar session 1 recording - 01/06/2020

W-2 Webinar session 2 recording - 01/07/2020

 

GCFA Clergy Tax Packet

Fair Rental Value document for 2015

Taxable Value of Group Term Life Insurance Calculator 2019