{"id":29997,"date":"2022-04-01T18:35:36","date_gmt":"2022-04-01T18:35:36","guid":{"rendered":"https:\/\/vnsalvation.net\/?p=29997"},"modified":"2022-04-01T20:14:10","modified_gmt":"2022-04-01T20:14:10","slug":"how-to-fill-out-a-ministers-w-2-form","status":"publish","type":"post","link":"https:\/\/hahosa.com\/vnsalvation\/how-to-fill-out-a-ministers-w-2-form\/","title":{"rendered":"How to fill out a Minister\u2019s W-2 Form"},"content":{"rendered":"<div id=\"ContentWrapper\">\n<div id=\"ContentColumn\">\n<div class=\"Liner\">\n<h1>Example of Pastors W-2<\/h1>\n<div class=\"\"><\/div>\n<p>Example of Pastors W-2 Forms: As I stated on my\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/minister.html\">&#8220;Ministers: Employee or Not&#8221;<\/a>\u00a0page, most of the time a pastor\/minister is considered an employee of their church and should be issued a W-2 to report their compensation.<\/p>\n<h2>How to fill out a Minister\u2019s W-2 Form<\/h2>\n<div class=\"ImageBlock ImageBlockCenter\">\n<p><img decoding=\"async\" title=\"Example of Pastors W-2 \" src=\"https:\/\/www.freechurchaccounting.com\/images\/xW2formcropped.jpg.pagespeed.ic.uvVlEnSz_9.jpg\" alt=\"Example of Pastors W-2 \" width=\"380\" height=\"191.210191082803\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/W2formcropped.jpg\" \/><\/p>\n<div class=\"pinit\"><a class=\"PIN_1648836816470_button_pin PIN_1648836816470_beside PIN_1648836816470_save PIN_1648836816470_padded\" href=\"https:\/\/www.pinterest.com\/pin\/create\/button\/?guid=qwXFAdrxtMDr-1&amp;url=http%3A%2F%2Fwww.freechurchaccounting.com%2Fexample-of-pastors-W-2.html&amp;media=https%3A%2F%2Fwww.freechurchaccounting.com%2Fimages%2FW2formcropped.jpg&amp;description=How%20to%20fill%20out%20a%20Pastor%E2%80%99s%20W-2%20Form\" data-pin-log=\"button_pinit\" data-pin-href=\"https:\/\/www.pinterest.com\/pin\/create\/button\/?guid=qwXFAdrxtMDr-1&amp;url=http%3A%2F%2Fwww.freechurchaccounting.com%2Fexample-of-pastors-W-2.html&amp;media=https%3A%2F%2Fwww.freechurchaccounting.com%2Fimages%2FW2formcropped.jpg&amp;description=How%20to%20fill%20out%20a%20Pastor%E2%80%99s%20W-2%20Form\" data-pin-x=\"1\"><span class=\"PIN_1648836816470_count\" data-pin-href=\"https:\/\/www.pinterest.com\/pin\/create\/button\/?guid=qwXFAdrxtMDr-1&amp;url=http%3A%2F%2Fwww.freechurchaccounting.com%2Fexample-of-pastors-W-2.html&amp;media=https%3A%2F%2Fwww.freechurchaccounting.com%2Fimages%2FW2formcropped.jpg&amp;description=How%20to%20fill%20out%20a%20Pastor%E2%80%99s%20W-2%20Form\" data-pin-log=\"button_pinit\" data-pin-x=\"1\">1<\/span>Save<\/a><\/div>\n<\/div>\n<p>Payroll is something you want to get right as it affects your employees and legal situation.<\/p>\n<p>See a\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/step-by-step-payroll.html\">step by step payroll guide<\/a>\u00a0for more information on setting up a proper payroll for your Pastor and employees.<\/p>\n<p>One of the most important factors to keep in mind while setting up a payroll for a church is that your minister&#8217;s payroll is handled differently than your nonminister employees.<\/p>\n<p>See this page on\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/clergytax.html\">clergy tax<\/a>\u00a0to learn how to properly handle a minister&#8217;s pay.<\/p>\n<p>See this page for\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/payrolltaxes.html\">how to handle your nonminister employee payroll taxes<\/a>.<\/p>\n<p>See the example of a pastors W-2 below for tips on handling a pastor&#8217;s pay, housing allowance, and even business expenses.<\/p>\n<div class=\"\">\n<div class=\"\">\n<p><b>Church\u00a0Accounting\u00a0Package<\/b><\/p>\n<div class=\"responsive_grid_block-2 responsive_grid_block-217172914\">\n<div class=\"responsive-row\">\n<div class=\"responsive_col-1 responsive_grid_block-217172914\">\n<p><b>A set of 4 ebooks that covers the following topics&#8230;<\/b><\/p>\n<ul>\n<li>Fund Accounting Examples and Explanations<\/li>\n<li>Setting up a fund accounting system<\/li>\n<li>Donation management<\/li>\n<li>Minister compensation and taxes<\/li>\n<li>Internal controls and staff\u00a0reimbursements<\/li>\n<li>Much more &#8211;\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/church_accounting_package.html\">Click here for details<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"responsive_col-2 responsive_grid_block-217172914\">\n<div class=\"ImageBlock ImageBlockCenter\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.freechurchaccounting.com\/images\/xBookkeepingBinders.jpg.pagespeed.ic.ELOx0MHeXq.jpg\" width=\"280\" height=\"210\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/BookkeepingBinders.jpg\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"ImageBlock ImageBlockCenter\"><a href=\"https:\/\/transactions.sendowl.com\/packages\/11073\/9A56EA70\/add_to_cart\" target=\"_blank\" rel=\"noopener nofollow\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.freechurchaccounting.com\/images\/xpaypalbuybutton.png.pagespeed.ic.25-S8h8xds.webp\" width=\"226\" height=\"76\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/paypalbuybutton.png\" \/><\/a><\/div>\n<\/div>\n<\/div>\n<h2>Example of Pastors W-2:<\/h2>\n<p>Pastor Smith has a base salary of $25,000. (<b>NOTE:<\/b>\u00a0His base salary does\u00a0<b>not<\/b>\u00a0include his housing allowance!)<\/p>\n<p>He is also received $9,000 for his housing allowance in addition to his salary.<\/p>\n<p>(His\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/housingallowance.html\">housing allowance<\/a>\u00a0was properly set up with an adopted resolution before it was paid.)<\/p>\n<p>Pastor Smith also has a non-accountable car allowance of $2,500. The church has set up an\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/accountablereimbursementpolicy.html\">accountable reimbursement policy\u00a0<\/a>\u00a0and Pastor Smith has been paid $1500 for appropriate business expenses.<\/p>\n<p>Pastor Smith has not requested any voluntary federal income tax withholding by the church. He makes quarterly\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/estimated_taxes_for_ministers.html\">estimated tax payments<\/a>\u00a0. The church gives him a social security tax allowance of $500 a month to help with his self-employment tax.<\/p>\n<p>So the TOTAL amount paid to Pastor Smith for the year is: $44,000<\/p>\n<p>Breakdown of that amount:<\/p>\n<p>$25,000 base salary<\/p>\n<p>$9,000 housing allowance<\/p>\n<p>$2,500 car allowance (he is not turning in mileage logs and paid a set amount, so allowance is taxable income)<\/p>\n<p>$6000 SECA Allowance (a church can pay such an allowance, but it is taxable income)<\/p>\n<p>$1500 (accountable reimbursement business expenses)<\/p>\n<div class=\"ImageBlock ImageBlockCenter\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.freechurchaccounting.com\/images\/xMinisterW-2Example.png.pagespeed.ic.30Csyivl44.webp\" width=\"2748\" height=\"1610\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/MinisterW-2Example.png\" \/><\/div>\n<p><em>Example of pastor&#8217;s W-2 instructions:<\/em><\/p>\n<ol>\n<li>Fill out the information boxes\u00a0<i>a, b, c, e, and f<\/i>.<\/li>\n<li>Include his base salary of $25,000, his unaccountable car allowance of $2,500, and the $6,000 social security tax allowance in\u00a0<b>Box 1<\/b>.\u00a0<i>$33,500.00<\/i>.\u00a0<b>Note<\/b>\u00a0that we did not include the tax-free amount of $1,500 (accountable reimbursements) It would not be reported anywhere on the W-2.<\/li>\n<li>Leave boxes:\u00a0<i>2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, and 13\u00a0<\/i>blank. Do not insert 0s.<\/li>\n<li>Put the housing allowance in\u00a0<b>Box 14<\/b>:\u00a0\u00a0<i>Housing: 9000.00\u00a0<\/i><em>[Optional&#8230;could also just\u00a0<\/em><em>include the amount of the allowance in a separate letter to the minister. (This separate letter should not be sent to the IRS and will not be included or attached to the minister&#8217;s personal tax return.)]<\/em><\/li>\n<li>Complete boxes\u00a0<i>16-20<\/i>\u00a0according to your state\u2019s requirements.<\/li>\n<\/ol>\n<div class=\"responsive_grid_block-2 responsive_grid_block-197279020\">\n<div class=\"responsive-row\">\n<div class=\"responsive_col-1 responsive_grid_block-197279020\">\n<div class=\"ImageBlock ImageBlockCenter\"><a href=\"https:\/\/accountantbesideyou.com\/?aff=3\"><img decoding=\"async\" src=\"https:\/\/www.freechurchaccounting.com\/images\/church-QBs.jpg.pagespeed.ce.YHOW3hxV_A.jpg\" width=\"320\" height=\"213.36\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/church-QBs.jpg\" \/><\/a><\/div>\n<\/div>\n<div class=\"responsive_col-2 responsive_grid_block-197279020\">\n<p>The\u00a0<b><a href=\"https:\/\/www.freechurchaccounting.com\/church-finances.html\">Church Accounting: How To Guide<\/a><\/b>\u00a0devotes a whole section of the book to payroll for churches. It covers payroll terminology and forms and then takes you through the steps necessary to set up a payroll, calculate and file the necessary taxes and forms, and even details how to handle the minister&#8217;s payroll. It also includes sections on filling out IRS forms: 1099, 1099-NEC, and 1096.<\/p>\n<p>If you have QuickBooks or are considering using it in the future, go ahead and purchase the\u00a0<b>QuickBooks for Churches<\/b>\u00a0and the\u00a0<b>How To Guide<\/b>\u00a0combo for a complete package on setting up and administering a payroll using QuickBooks.<\/p>\n<p><a href=\"https:\/\/accountantbesideyou.com\/collections\/money-saving-bundles\/products\/quickbooks-for-churches-church-accounting-book-bundle?aff=3\" target=\"_blank\" rel=\"noopener nofollow\"><b>QuickBooks for Churches &amp; Church Accounting Combo Bundle<\/b><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<h2>Comments&#8230;<\/h2>\n<div class=\"\">\n<p>Enter your title of your tip, idea, comment, or question in the text box below.<\/p>\n<p>Keep the title as short as possible, but interesting enough to make people want to click on your title.<\/p>\n<p>Then click on the link below it that says:\u00a0<i>Click here to see the rest of the form and complete your submission.<\/i><\/p>\n<p><i>Write your post.\u00a0\u00a0<\/i>Elaborate and give all the details necessary to properly convey your meaning or question,<\/p>\n<p>Please be aware that with my\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/vickeysbookkeeping.html\">Bookkeeping company<\/a>, building and maintaining websites, and my volunteer work at my church, I cannot possibly answer and comment on every submission.<\/p>\n<p>However, your opinions, questions, and comments are very valuable to me&#8230;so I will try to answer questions when I can, but I am relying on the goodness of others to help here:)<\/p>\n<p><b>Important!<\/b>\u00a0Comments used to go live without my approval. I would have liked to keep it this way, but there are some that take advantage of that. As a result of their blatant disregard of my request to stop posting their spam on this site&#8230;\u00a0<b>I now must approve comments first.<\/b>\u00a0I apologize for this inconvenience and will post your comments asap.<\/p>\n<\/div>\n<div id=\"c2_invitation_24553216\" class=\"c2_invitation\">\n<h2 id=\"INV\" align=\"Center\"><span style=\"color: #300cc;\">Questions and Comments on Ministers&#8217; W-2s<\/span><\/h2>\n<p>Do you have a question or comment about a minister or pastor&#8217;s W-2? Share it!<\/p>\n<form class=\"c2Form\" action=\"https:\/\/www.freechurchaccounting.com\/dyn\/C2\/SubmitInvitation\" enctype=\"multipart\/form-data\" method=\"post\" name=\"htmlForm2\">\n<p class=\"InvSquestions\"><label for=\"submission_title\">Enter Your Main Question or Thought for the Title<\/label><\/p>\n<p><input class=\"titleInput\" name=\"submission_title\" size=\"55\" type=\"text\" value=\"\" \/><\/p>\n<div id=\"c2_invitation_24553216_show_hide_link\"><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to see the rest of the form and complete your submission.<\/a><\/div>\n<\/form>\n<h3 id=\"VisitorPages\" align=\"Center\">Archive of Minister W-2 Questions (&amp; Answers)<\/h3>\n<p>The following comments, tips, and Q\/A were provided by FreeChurchAccounting&#8217;s generous readers:<\/p>\n<div id=\"c2_invitation_24553216_submission_block\" class=\"with_images\">\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/interim-pastor-statutory-employee.html\"><b>Interim Pastor &#8211; Statutory Employee?<\/b><\/a><br \/>\nMy father is an interim pastor for his church and received a W-2 amounts in Box 1 &#8220;Wages&#8221; and Box 2 &#8220;FIT Withheld&#8221;. Box 13 was also checked for statutory \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-and-his-wife-working-together.html\"><b>pastor and his wife working together<\/b><\/a><br \/>\nIf a pastor and his wife work together can their salaries be combined and filed together on the pastors w2? Vickey&#8217;s Reply : No. In no shape or form \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/clergy-housing-allowance-and-se-status-for-hospice-chaplains.html\"><b>Clergy housing allowance and SE status for hospice chaplains<\/b><\/a><br \/>\nI currently work as an ordained hospice chaplain and the scope of the work qualifies me to receive the clergy housing allowance for ordained ministers. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/church-pays-ministers-medicare-tax.html\"><b>church pays minister&#8217;s medicare tax<\/b><\/a><br \/>\nShould that amount be be included in his w-2 wages?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/state-employer-identification-number.html\"><b>State Employer Identification Number<\/b><\/a><br \/>\nI am a new treasurer for our church which also has a new pastor. Our church has never given a W2 before. I have a federal tax Id number but not a state \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/utilityparsonage-exclusion.html\"><b>Utility\/Parsonage Exclusion<\/b><\/a><br \/>\nMy Church gives me a utility\/parsonage exclusion. Should that amount appear on the W-2 and where?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/why-not-include-housing-allowance-in-w2.html\"><b>Why not include housing allowance in W-2?<\/b><\/a><br \/>\nIs there some logical reason not to include housing allowance on the W-2 form? I know that the cleric is not required to pay income tax on the clergy \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/need-a-official-w2-and-w3.html\"><b>Need a official W-2 and W-3<\/b><\/a><br \/>\nHow do I obtain a W-2 and W-3 to complete for my pastor? I have signed up thru the IRS several times but it will not let me download the forms. Tired \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/tax-return-software-that-will-accept-a-clergy-w2-with-box-1-empty.html\"><b>Tax return software that will accept a clergy W2 with box 1 empty<\/b><\/a><br \/>\nFor a minister working part-time and all of his salary is designated housing allowance, what software program will accept a clergy W2 with box 1 empty? \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-is-more-than-pastor-earned-this-year.html\"><b>housing allowance is more than pastor earned this year<\/b><\/a><br \/>\nour pastors wages for 2019 were 21,250.00, his housing allowance is 24,000.00. how do I show this on hisw2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/clergy-retirement-plan.html\"><b>Clergy retirement plan<\/b><\/a><br \/>\nThe company pays for our Pastor&#8217;s retirement plan, do I check the retirement box or leave blank?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w3-reporting-form-for-pastors-w2.html\"><b>W3 reporting form for Pastors W2<\/b><\/a><br \/>\nif a pastor opts out of FICA, what does the church check on &#8220;kind of filer&#8221; on the W3. The church doesn&#8217;t file a 941 or 944 report because there is nothing \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/reporting-a-housing-allowance-only.html\"><b>Reporting a Housing Allowance Only<\/b><\/a><br \/>\nWe are a very small church, 20 in attendance on a Sunday, we only give our pastor a small housing allowance. Does a W2 need to be done for this? If so \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/employers-contribution-to-403b.html\"><b>employers contribution to 403b<\/b><\/a><br \/>\nI am preparing W-2s for the pastors in QuickBooks and it is NOT including the Employers 403B contribution in box 12 on the W-2. Is this correct? It is \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/reporting-of-pastoral-housing-allowance.html\"><b>Reporting of Pastoral Housing Allowance<\/b><\/a><br \/>\nCan 100% of a pastors income be reported as housing allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-do-w2.html\"><b>How to do W-2<\/b><\/a><br \/>\nIf a pastor of a small church had a housing allowance only for pay (and it was the smallest of housing expenses actually pd, housing allowance designated \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/should-minister-401k-contributions-be-included-in-ss-and-medicare-wages-on-w2.html\"><b>Should minister 401k contributions be included in SS and Medicare wages on W2<\/b><\/a><br \/>\nFor regular church employees, the ss and med wages is increased by their 401k contributions on the w2. Should the ministers&#8217; contributions be as well? \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/expenses.html\"><b>Expenses<\/b><\/a><br \/>\nCan I deduct Expenses on a Sch C for SE even if I a paid on a W2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-filing-1099.html\"><b>Pastor Filing 1099<\/b><\/a><br \/>\nThis is our first year that our Pastor has received an occasional stipend from our church. How do we go about reporting this #1 for our Pastor and \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-with-no-wages-but-only-housing-allowance-and-federal-tax-withheld.html\"><b>W2 with no wages but only housing allowance and federal tax withheld<\/b><\/a><br \/>\nThis is my first time filing taxes as a bivocational pastor. I only take a housing allowance from the church. I had them withhold federal taxes on \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-box-1-troubles.html\"><b>w2 box 1 troubles<\/b><\/a><br \/>\nI am using the social security on line site to file the w2&#8217;s for our pastors who receive $24000 and $20,000 annual compensation which is all designated \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/first-time-pastor.html\"><b>First Time Pastor<\/b><\/a><br \/>\nWould I proceed the way that your example states even if I didn&#8217;t pay any income taxes? Wasn&#8217;t aware of how the process went, nor did anyone at the \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/run-paycheck-thru-payables-vs-payroll.html\"><b>Run paycheck thru payables vs payroll?<\/b><\/a><br \/>\nIf one of our pastors does not want me with withhold their Fed Tax, should I run their check thru normal payables or should I still do it thru quickbooks \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/all-pastors-wageshousing-allowance-reported-on-941.html\"><b>All Pastor&#8217;s wages\/housing allowance reported on 941<\/b><\/a><br \/>\nI reported all wages\/housing allowance on all of our 2018 941 forms this past year. Can I put this amount in box 1 of his w-2 and then put the H.A. in \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-happened-to-the-9000.html\"><b>What happened to the $9,000<\/b><\/a><br \/>\nUsing the example &#8211; I believe you are saying the &#8220;cash&#8221; amount received for the year is $25,000. What happened to the $9,000? It isn&#8217;t subtracted \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/the-hospital-i-am-a-chaplain-for-withheld-social-security-on-my-housing-allowance.html\"><b>The hospital I am a chaplain for withheld social security on my housing allowance!<\/b><\/a><br \/>\nThe hospital I am a chaplain for (I am an ordained minister) withheld Social Security on my entire salary, including the housing allowance. The IRS \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/form-941-and-what-is-reported-on-w2.html\"><b>Form 941 and What is Reported on W-2<\/b><\/a><br \/>\nOur church reports income tax on Pastor&#8217;s Gross Salary quarterly on the 941. When the W-2 is completed, $0 is entered for Box 2, Federal Income Tax. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastors-severance-pay-reported-on-w2-in-box-1-or-box-14.html\"><b>Pastor&#8217;s Severance Pay, reported on W2 in box 1 or box 14?<\/b><\/a><br \/>\nI&#8217;m wondering if a Pastor&#8217;s severance pay would get reported on their W2 with wages reported in box 1, or in box 14 alongside housing. Thank you!<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-qualifies-as-actual-housing-expenses.html\"><b>What qualifies as &#8220;actual housing expenses&#8221;<\/b><\/a><br \/>\nI had all my pay distributed as Housing Allowance &amp; received a W2 showing no wages. I&#8217;m trying to determine the &#8220;actual housing expenses&#8221; but wasn&#8217;t \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance10.html\"><b>Housing allowance\u00a0<\/b><\/a><br \/>\nIs there a code for line 14 when you claim a housing allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-reporting.html\"><b>W-2 Reporting<\/b><\/a><br \/>\nHow to report on the W-2 employee paid 403b and Health insurance payments deducted from employees salary?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/box-14.html\"><b>Box 14<\/b><\/a><br \/>\nIs the proper wording for Box 14 &#8220;Housing&#8221; or can &#8220;Parsonage&#8221; be used as well? Vickey&#8217;s Reply: Box 14 is an &#8220;informational&#8221; box for the employee (The \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/403b-contribution-in-place-of-salary.html\"><b>403b contribution in place of salary<\/b><\/a><br \/>\nInstead of writing me a check, my church contributes to my 403b plan. Does that need to be reported on a W-2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-pastors-w2.html\"><b>Example Pastor&#8217;s W-2<\/b><\/a><br \/>\nWhy isn&#8217;t the HA(6000) subtracted from salary when calculating the amount for Box 1? It&#8217;s indicated elsewhere that it should be. Vickey&#8217;s reply: The \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-only-receives-a-housing-allowance-does-he-get-a-w2.html\"><b>Pastor only receives a housing allowance; does he get a W2?<\/b><\/a><br \/>\nOur Pastor does not receive any salary; only a housing allowance. Do I need to send a W2 with box 14 filled out only or what is the best way to handle \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/tsa-contributions.html\"><b>TSA contributions<\/b><\/a><br \/>\nWhere would i put the TSA (Tax Sheltered Annuity) contributions on my W2 form? Would it be included in the Box 14 area?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/retirement-fund-403-b-for-pastors.html\"><b>Retirement fund 403 B for pastors<\/b><\/a><br \/>\nWhen a withdrawal is made from a 403 B retirement fund for housing allowance, how is it reported by the Finance Company on the pastor&#8217;s w2? How does \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/hsa-paid-as-an-allowance-directly-to-pastor.html\"><b>HSA Paid as an Allowance directly to Pastor<\/b><\/a><br \/>\nMy church pays an HSA as an allowance directly to one of our pastors, rather than into the pastor&#8217;s HSA. The pastor then deposits it into an HSA managed \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/where-do-you-post-taxes-withheld-on-a-ministers-retirement-fund.html\"><b>Where do you post taxes withheld on a ministers retirement fund<\/b><\/a><br \/>\nOur youth pastor dedicates money monthly to go into a retirement fund thru Guidestone and wishes for the taxes to be paid before payment. He wants \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-is-part-of-the-my-husbands-salary.html\"><b>Housing allowance is part of the my husband&#8217;s salary<\/b><\/a><br \/>\nPart of my husband&#8217;s salary is designated as a housing allowance. So does that part that is housing allowance go on line 1 of the W-2? Say for example \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/correct-information-for-pastor-w2.html\"><b>Correct information for Pastor W-2\u00a0<\/b><\/a><br \/>\nExample: Our pastor and his spouse receive a salaries, housing, two vehicles with insurance, hospitalization insurance, dental insurance, contributions \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-do-you-correct-for-a-w2-that-has-the-housing-allowance-in-box1-of-the-w2.html\"><b>how do you correct for a w-2 that has the housing allowance in box1 of the w-2<\/b><\/a><br \/>\nhow do you correct for a w-2 that has the housing allowance in box1 of the w-2 Vickey&#8217;s reply: The issuer will have to file a W-2c. If you file the \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/does-a-minister-receive-social-security-benefits-once-he-reaches-retirement-age.html\"><b>Does a minister receive Social Security benefits once he reaches retirement age?<\/b><\/a><br \/>\nOur pastor of 26 years recently asked me a question that I thought was cut and dry, but in reality I don&#8217;t think it is quite as cut and dry as I originally \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/1040es-and-1040-at-income-tax-filling-season.html\"><b>1040-es and 1040 at income tax filling season.\u00a0<\/b><\/a><br \/>\nMy question comes based on this scenario: Our pastor is working a secular job where he gets his W-2 every year with all taxes already taken out. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/where-to-report-housing-allowance-not-shown-on-w2.html\"><b>Where to report housing allowance not shown on W2<\/b><\/a><br \/>\nI am a salaried chaplain employed full time by a health care organization. The organization has confirmed my entitlement to a clergy housing allowance \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/1040-es-filling-instructions-for-very-beginners.html\"><b>1040 ES Filling Instructions for Very Beginners\u00a0<\/b><\/a><br \/>\nWe are a small church that needs to know how to do the right things. Seems that only experienced people like you could be helpful for some novices. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/is-a-w2-necessary.html\"><b>Is a W-2 necessary?<\/b><\/a><br \/>\nMy church only pays me a housing allowance (no regular wage\/income). Getting a W2 that has $0 for wages messes up my ability to electronically file. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/ministers-severance-pay-on-w2.html\"><b>Minister&#8217;s Severance Pay on W-2<\/b><\/a><br \/>\nI was a minister of a small local church. The church closed its doors and gave me 6-months severance pay. On my W-2, they did NOT include the amount \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/utilities-allowance-for-pastor.html\"><b>Utilities Allowance for Pastor<\/b><\/a><br \/>\nOur pastor receives a housing allowance and a utilities allowance. Should the utilities allowance also be included in box 14 of the W-2? Vickey&#8217;s Reply: \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/two-w2s-for-pastor-whos-title-changed-midyear.html\"><b>Two W2s for pastor who&#8217;s title changed mid-year?<\/b><\/a><br \/>\nIf an employee goes from regular staff status to pastoral status mid-year do they need 2 separate W2s or is their income reported on one W2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/ministers-only-pay-is-his-housing-allowance-w2-needed.html\"><b>minister&#8217;s only &#8220;pay&#8221; is his housing allowance. W-2 needed?<\/b><\/a><br \/>\nI have a minister whose only &#8220;pay&#8221; is his housing allowance. Does he need a w-2 with box 14 for the amount of the allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/allocating-housing-allowance.html\"><b>Allocating Housing Allowance<\/b><\/a><br \/>\nOur pastor passed away the first week of May 2016. He was projected to have an $18000 housing allowance that we would have deducted from his gross salary. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastors-flexible-spending-account-fsa.html\"><b>Pastor&#8217;s Flexible Spending Account (FSA)<\/b><\/a><br \/>\nOur pastor and one other employee has money deducted each month to put into a FSA (Flexible Spending Account). How does this deduction get shown on \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/amount-of-cash-salary-to-include-in-box-1.html\"><b>amount of cash salary to include in box 1<\/b><\/a><br \/>\nWe have a very small church, of which I am the treasurer. Our pastor gives us a note with the numbers to write on his W2. We pay all of his utilities \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/employer-paid-contributions-to-a-pastors-retirement.html\"><b>employer paid contributions to a pastors retirement<\/b><\/a><br \/>\nWhere do I include on w-2, if anywhere, the employer&#8217;s contribution to our pastor&#8217;s retirement plan?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/create-a-w2-for-a-youth-pastor-whose-only-compensation-is-living-in-church-parsonage.html\"><b>Create a W2 for a Youth Pastor whose only compensation is living in church parsonage<\/b><\/a><br \/>\nHi, Our Financial Secretary died suddenly and I am trying to do the W2&#8217;s forms for 2016. I am not sure how to proceed with creating a W2 form for \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/form-w3.html\"><b>Form W-3<\/b><\/a><br \/>\nIf the ordained minister is the only church employee, are churches required to file for W-3 with the Social Security Administration?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/gift-of-vehicle-to-pastor.html\"><b>Gift of vehicle to pastor<\/b><\/a><br \/>\nWhere to report the value of a vehicle given by church to pastor?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/clergy-witholding.html\"><b>Clergy witholding<\/b><\/a><br \/>\nI receive clergy pastor pay $7,800 and a second job at the church that is non clergy at $7,400. I also receive 16,000 clergy housing allowance. IRS sent \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/fsa-and-retirement-withholdings.html\"><b>FSA and retirement withholdings<\/b><\/a><br \/>\nWhere would Pastor directed deductions for a Flexible Spending Account (FSA)and voluntary contributions to their 401K go on the W-2 form? thank you \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/retirement-withholdings.html\"><b>Retirement withholdings<\/b><\/a><br \/>\nIf a minister has retirement coming out of his paycheck, but the Church does not have a retirement plan set up.they just turn around and pay the amount \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/filing-ministers-housing-allowance.html\"><b>Filing ministers housing allowance<\/b><\/a><br \/>\nDoes the housing allowance go on line 16 for State wages<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/cell-phone-paid-by-church.html\"><b>Cell phone paid by church<\/b><\/a><br \/>\nOur church pays for the pastor&#8217;s cell phone that he uses for church and personal, do I add this amount to his W-2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/ministers-as-statutory-employees.html\"><b>Ministers as statutory employees<\/b><\/a><br \/>\nAre ministers considered statutory employees in Box 13 on W2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-do-i-get-a-w2-form-for-our-pastor-new-treasurer-with-no-training-on-how-to-do-this-.html\"><b>How do I get a W-2 form for our Pastor ( new treasurer with NO training on how to do this) ?<\/b><\/a><br \/>\nI am a new treasurer with NO training on how to do a W-2 form (or whatever form ) is needed to give to our Pastor for services rendered . He was also paid \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/withholding-social-security-allowance.html\"><b>Withholding social security allowance<\/b><\/a><br \/>\nWe have a ordained\/licensed pastor we pay $200 a week. The deacons voted and want to start paying the &#8220;employer&#8221; portion of the SECA tax, 7.65% being \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/i-have-filing-question.html\"><b>I have filing question?<\/b><\/a><br \/>\nI took a salary reduction to have money designated as Social Security allowance which I received quarterly to pay my Self employment taxes. Is that allowance \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/health-savings-account1.html\"><b>Health Savings Account<\/b><\/a><br \/>\nWhat are the guidelines for a pastor&#8217;s health savings account and is it reported as a benefit or taxable income?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/do-i-enter-anything-in-box-3-social-security-wages-for-pastor-who-has-not-opted-out-of-social-security.html\"><b>DO I ENTER ANYTHING IN BOX 3 SOCIAL SECURITY WAGES FOR PASTOR WHO HAS NOT OPTED OUT OF SOCIAL SECURITY<\/b><\/a><br \/>\nDO I ENTER ANYTHING IN BOX 3 OF THE W2 FOR SOCIAL SECURITY WAGES FOR THE PASTOR WHO HAS NOT OPTED OUT OF SOCIAL SECURITY?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/preacher-with-0-wages.html\"><b>Preacher with 0 wages<\/b><\/a><br \/>\nHow do you properly fill out a w2 on a tax return when the preachers only income was the housing allowance and boxes 1 and 16 are 0. State and Federal \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-and-mortgage-interest.html\"><b>Housing Allowance and Mortgage Interest<\/b><\/a><br \/>\nIf a Minister has a housing allowance and deducts expenses for the house he owns, like mortgage interest, taxes, utilities against it; Can the mortgage \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w21.html\"><b>W2<\/b><\/a><br \/>\nOur priest has a salary of $7800 per year. He lives in a house that is church&#8217; property. Can I add $24000 to his salary and write in W2 form that he received \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/budgeted-funds-transfered-to-another-account.html\"><b>Budgeted funds Transfered to another account<\/b><\/a><br \/>\nWe have multiple checking accounts amongst our little church. Fund accounting is something that has not been introduced yet. We have a general budget \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-.html\"><b>Housing Allowance ?<\/b><\/a><br \/>\nOur church has a parsonage. We pay our pastor a salary and have designed $9600 as housing allowance. The housing allowance is not added to the gross wages. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/excessive-housing-allowance.html\"><b>Excessive Housing Allowance?<\/b><\/a><br \/>\nFor 2014 my Pastor&#8217;s W2 reflects a salary of $5,150 in box 1 and a housing allowance of $96,750 in box 14. This year there will be no salary &#8211; just the \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/health-insurance-payments.html\"><b>Health Insurance Payments<\/b><\/a><br \/>\nWith the new PPACA rules, do I put all the contributions made by the church on the Pastor&#8217;s behalf in box 12 with a DD designation?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-question.html\"><b>W-2 Question<\/b><\/a><br \/>\nI need help filling out our Pastor\u2019s W2. His salary is $60,000 with no withholding on income tax, social security or medicare tax. The housing allowance \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/does-the-w2-block-1-total-income-include-the-housing-allowance.html\"><b>Does the W2 Block 1 Total income include the Housing allowance?<\/b><\/a><br \/>\nThe way I read the W2 instructions the preacher&#8217;s total Income goes in block 1 (not Income &#8211; Housing allowance) and then put the housing allowance portion \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/travel-insurance.html\"><b>Travel Insurance<\/b><\/a><br \/>\nIn a non-profit 501c3 ministry, can the ministry pay for travel insurance for the traveling minister when it includes a death benefit for the spouse (as \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-complete-section-on-pastors-w2-for-state-taxes.html\"><b>How to complete section on Pastor&#8217;s W2 for state taxes\u00a0<\/b><\/a><br \/>\nShould I complete sections 15 &#8211; 20 if I do not withhold state taxes? In the past, I have input the state and the state ID number and not amount. What \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/recording-of-housing-allowance-on-w2.html\"><b>Recording of Housing Allowance on W-2<\/b><\/a><br \/>\nIs it required to list the housing allowance amount in Box 14 of a W-2 or can the church just issue a letter to the minister with the amount paid to him \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/self-employed-minister.html\"><b>SELF EMPLOYED MINISTER\u00a0<\/b><\/a><br \/>\nOUR PASTOR IS PAID AS A SELF EMPLOYED MINISTER. I DO GIVE HIM A W-2 EVERY YEAR. WHAT FORMS DO I NEED HIM TO SIGN WHEN HE IS HIRED (W-4, NEW HIRE REPORTING \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/sending-a-w2-to-a-ministers-requested-nonprofit-for-the-service-he-rendered-.html\"><b>Sending a W-2 to a Minister&#8217;s requested non-profit for the service he rendered .<\/b><\/a><br \/>\nIf a leader receives a check betweem $10,000-$20,000.00 for services rendered for the year from a non-profit religious organization for providing leadership, \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/credit-report-for-our-church.html\"><b>Credit report for our church?<\/b><\/a><br \/>\nWe would like to determine if we have outstanding credit cards that we don&#8217;t know about &#8211; could have been issued to employees in past years. Our banker \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/voluntary-withholding-of-taxes-for-pastor.html\"><b>Voluntary withholding of taxes for Pastor<\/b><\/a><br \/>\nWhat is the process for Pastor to request voluntary fed and state taxes be taken out of his check?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-and-self-employment-tax-please-help.html\"><b>Housing allowance and self employment tax. Please help.<\/b><\/a><br \/>\nIf the pastor only receives housing allowance and no salary does he have to pay self employment tax on the housing allowance? What is the benefit of paying \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-put-in-box-1-of-w2.html\"><b>Housing Allowance Put in box 1 of W-2<\/b><\/a><br \/>\nMy treasurer included my housing allowance as part of the salary in Box 1 of my W-2. How can I deduct my housing allowance when filing my taxes?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/minister-self-employeed-but-electing-employee-treatment.html\"><b>Minister &#8211; Self -employeed but electing Employee treatment<\/b><\/a><br \/>\nCan a minister elect out of self-employed treatment? I don&#8217;t mean the election out of social security taxes, I mean actually electing to be treated as \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/all-monies-paid-to-pastor-are-for-housing-allowance.html\"><b>ALL Monies Paid to Pastor are for Housing Allowance<\/b><\/a><br \/>\nAll compensation we pay our Pastor is for Housing Allowance. This amount goes in Box 14 but does it also need to be listed in Box 1?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/parttime-minister-opting-out-with-taxes.html\"><b>Part-time minister opting out with taxes.<\/b><\/a><br \/>\nIf a part-time minister opts out of social security taxes via 4361, yet still pays into social security on his regular job, will he still be eligible for \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-acquires-more-business-expenses-than-his-salary.html\"><b>Pastor acquires more business expenses than his salary<\/b><\/a><br \/>\nWe pay our assistant pastor $500\/month, but he often acquires more than that for business expenses related to the church. We have an accountable reimbursement \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/our-church-pays-for-internet-services-when-is-it-pay.html\"><b>Our church pays for internet services. When is it pay?<\/b><\/a><br \/>\nOur church and adjacent parsonage allows internet service via wifi in both locations. The church pays for the internet service which the Pastor uses for \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-if-the-church-makes-the-monthly-payment-to-a-health-care-sharing-ministry-for-the-pastor.html\"><b>What if the church makes the monthly payment to a Health Care Sharing Ministry for the pastor?<\/b><\/a><br \/>\nThe church makes the monthly payment for our pastor to a Health Care Sharing Ministry. I reported it in box 14 on his W-2 as insurance. Should I change \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/medicare-ss.html\"><b>Medicare?? SS??\u00a0<\/b><\/a><br \/>\nIs it bad if we have been taking out SS and Medicare? Since I started helping they have been doing it and that has been 8 years ago. someone told them \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/federal-tax-withholdings.html\"><b>Federal Tax Withholdings<\/b><\/a><br \/>\nExample: Pastor Salary is $12,000 for the year. He has elected through W-4 to have $200 federal taxes withheld per month. So will box 1 of W-2 read 9600 \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-and-w3-housing-allowance-only.html\"><b>W2 and W3 Housing Allowance Only\u00a0<\/b><\/a><br \/>\nThe church approved a housing allowance of up to $20,000 for our Pastor. This year he was only paid $16,000, so he really did not receive &#8220;salary&#8221;, only \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-not-showing-housing-allowance.html\"><b>W2 Not Showing Housing Allowance<\/b><\/a><br \/>\nWhen entering the Housing allowance in the W2 using QuickBooks, I used box 14 and entered the amount as per your example. However, once I printed the W2, \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/gas-allowance-for-ministers.html\"><b>Gas allowance for ministers<\/b><\/a><br \/>\nI travel to and from church for church related services 3 times a week. I also travel on non-services days for ministerial duties. Each round trip is \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/witholding-tax-credit.html\"><b>Witholding Tax credit?<\/b><\/a><br \/>\nThere is a tax credit for churches if you pay in witholding tax. We have not paid witholding tax in the past, but we were told to start witholding from \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-paid-to-or-for-the-pastor.html\"><b>housing allowance paid to or for the pastor<\/b><\/a><br \/>\nhow to handle: pastor housing expense is paid for him by the church, instead of him receiving a housing allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/ministers-w2.html\"><b>Minister&#8217;s W-2<\/b><\/a><br \/>\nIn SC, which items from the Ministerial Support Form go onto the W-2, and on which lines?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/are-941-forms-required-if-pastor-is-only-employee.html\"><b>Are 941 forms required if pastor is only employee?<\/b><\/a><br \/>\nIf the pastor is the only employee, does the church need to file 941 forms. Or can we simply file a W-2 and W-3 at the end of the year. He does not have \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/moving-allotment.html\"><b>moving allotment<\/b><\/a><br \/>\nOur church paid our new minister a moving allotment .. to cover his moving expenses. He was paid directly $7,250 (no receipts requested or accountability \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/enter-zero-in-box-1-on-w2-if-all-salary-is-designates-as-housing-allowance.html\"><b>Enter zero in Box 1 on W-2 if all salary is designates as housing allowance?<\/b><\/a><br \/>\nWe have a part time minister who earns 7500\/year which our Board has designated entirely as housing allowance. He has opted to have us withhold taxes to \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-report-annuity-to-a-pastor.html\"><b>How to report annuity to a pastor?<\/b><\/a><br \/>\nI am trying to do the payroll for our pastor. We pay 166.66 monthly to our pastor as an annuity. Is this amount included in taxable income &#8211; or is it nontaxable \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/board-of-pensions.html\"><b>Board of Pensions<\/b><\/a><br \/>\nWhere is the money paid by the church on behalf of the pastor to the Board of Pensions shown?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/1099-or-w2-for-visiting-clergy.html\"><b>1099 or W2 for visiting clergy?<\/b><\/a><br \/>\nOur full time Pastor retired in July, we have been paying an Interim Pastor a monthly stipend to oversee business affairs but he rarely preaches. We have \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-housing-allowance-only.html\"><b>W2 &#8211; Housing Allowance Only<\/b><\/a><br \/>\nOur Pastor does not receive a salary from the church. He does, however, receive a housing allowance. Should we be filing W4 or W2 just for housing allowance? \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-count-the-housing-allowance.html\"><b>how to count the housing allowance<\/b><\/a><br \/>\nwe do not pay a housing allowance separate from actual salary it is included in salary so do I minus it from salary then report it in box 14?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-adapted-resolution.html\"><b>Housing Allowance Adapted Resolution<\/b><\/a><br \/>\nI looked at your sample adapted resolution for a pastor&#8217;s housing allowance. Our church does not own a parsonage but wants to pay directly the mortgage \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-housing-allowance.html\"><b>W-2 Housing Allowance<\/b><\/a><br \/>\nWe made a serious error on our minister&#8217;s W-2 for 2012 and are trying to correct it by putting the right numbers in the right boxes. His housing allowance \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/part-time-lay-minister-w2.html\"><b>Part Time Lay Minister W2<\/b><\/a><br \/>\nI am a part time lay minister, ever other week at a very small church. I receive a small amount for each service, no housing, no insurance, no gas or \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/state-and-local-taxes-relative-to-housing-allowances.html\"><b>State and Local Taxes Relative to Housing Allowances<\/b><\/a><br \/>\nIn the state of Ohio, should state and local taxes be withheld for a minister&#8217;s housing allowance? If so, should the amounts in boxes 16 and 18 of a minister&#8217;s \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/clergy-pays-own-health-insurance-premiums.html\"><b>Clergy pays own health insurance premiums.<\/b><\/a><br \/>\nIs the amount a clergy pays for personal health insurance allowed as an allowance just like his housing allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w3-tax-form-for-ministers-housing-allowance.html\"><b>W-3 Tax form for ministers housing allowance<\/b><\/a><br \/>\nOn what line of the W-3 tax form do you record the ministers housing allowance<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/church-donation-to-the-ministers-ira.html\"><b>Church donation to the minister&#8217;s IRA<\/b><\/a><br \/>\nIf the church has decided to donate $2000 a year to a minister&#8217;s IRA&#8230;..how is this done? Does the church write and send the check to the account on \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/403b-reporting-on-w2.html\"><b>403(b) reporting on W-2<\/b><\/a><br \/>\nThe church paid the pastor $20,000 in wages and $10,000 in housing allowance. $1000 was withheld from the pastors wages and put in a 403(b) plan leaving \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/education-loans.html\"><b>education loans<\/b><\/a><br \/>\nIf the church pays the pastor&#8217;s education loans to him, is this income to him? What if they pay the loan institution directly?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/state-identification-number.html\"><b>State Identification number<\/b><\/a><br \/>\nHow does a church find out what it&#8217;s state identification number is?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-is-only-paid-housing-allowance-no-other-income-or-salary-is-paid.html\"><b>Pastor is ONLY paid housing allowance. No other income or salary is paid.\u00a0<\/b><\/a><br \/>\nPastor is ONLY paid housing allowance. Hence, w2 lists $18k in box 14. Question: How to complete w2? Form requires a non-zero number in at least one box. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-w2-and-housing-allowance.html\"><b>Pastor W2 and Housing allowance<\/b><\/a><br \/>\nOK, long post. Our Pastor makes 35k annually. Has 15k in housing allowance. We withheld no federal or state tax. We withheld his portion of SST (4.2% \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/social-security-tax-allowance.html\"><b>Social Security tax allowance\u00a0<\/b><\/a><br \/>\nIf the church has agreed to pay half of the Social Security Tax and that amount is added to wages in box 1, doesn&#8217;t that mean that the pastor will be paying \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/confused.html\"><b>Confused!\u00a0<\/b><\/a><br \/>\nIf my pastor receives a 1099 form is he still allowed to receive a housing allowance? How do we set up a housing allowance? Love this website, Faye \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/value-of-housing-not-housing-allowance.html\"><b>Value of Housing, NOT Housing Allowance<\/b><\/a><br \/>\nI am a new pastor living in a provided parsonage home. The home is a stand-alone residence, detached from the church building. Value is calculated as \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/box-213-on-pastors-w2.html\"><b>Box 2-13 on Pastor&#8217;s W2<\/b><\/a><br \/>\nYour instructions for filling out a Pastor&#8217;s W2 states: &#8220;Leave boxes: 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, and 13 blank. Do not insert 0s.&#8221; I file our \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/is-it-true-that-the-housing-allowance-needs-to-be-subtracted-from-the-pastors-salary-on-the-w2.html\"><b>Is it true that the housing allowance needs to be subtracted from the pastor&#8217;s salary on the W2?<\/b><\/a><br \/>\nI have this argument with the pastor every year. I have told him the housing allowance is not reflected on the W2 anywhere other than box 14. That is \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/minister-ordained-in-midyear.html\"><b>Minister ordained in Mid-year<\/b><\/a><br \/>\nOur minister became ordained on May 31st. We paid her SS &amp; Med taxes throughout the year and withheld income tax for her. Do I need to give her two W2&#8217;s? \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/do-i-report-accountable-reimbursement-on-w2.html\"><b>Do I report Accountable Reimbursement on W2?<\/b><\/a><br \/>\nHow does the church report accountable reimbursement?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/taxes-withheld-per-ministers-request.html\"><b>Taxes Withheld Per Minister&#8217;s Request<\/b><\/a><br \/>\nI assume that we report any Federal taxes withheld per a minister&#8217;s W-4, Line 6, requested amount, would be reported in Box 2.<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-is-included-in-housing-allowance.html\"><b>What is included in housing allowance?<\/b><\/a><br \/>\nOur pastor lives in our parsonage, the church pays the mortgage, garbage, water, electric, lawn care, all repairs and upkeep for the property so should \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-report-housing-allowance-to-social-secutity.html\"><b>How to report Housing Allowance to Social Secutity<\/b><\/a><br \/>\nIf we pay a pastor and 100 percent of his pay is considered houseing allowance, how is it reported to Social Security? I cannot do a W2, because he has \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-does-the-irs-know-that-the-w2-is-a-pastors.html\"><b>How does the IRS know that the W-2 is a pastor&#8217;s?<\/b><\/a><br \/>\nHow does the IRS know that a W-2 belongs to a pastor and that the church just didn&#8217;t withhold FICA and medicare?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/health-insurance.html\"><b>HEALTH INSURANCE<\/b><\/a><br \/>\nWE REIMBURSE OUR PASTOR FOR HIS HEALTH INSURANCE PREMIUM. DO I INCLUDE IT IN THE TOTAL WAGES OR NOT?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/gas-allowance-reportable-on-the-w2-form.html\"><b>Gas Allowance Reportable on the W-2 form?<\/b><\/a><br \/>\nShould an &#8220;opted-out&#8221; pastor&#8217;s gas allowance be placed on the W-2 form?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/are-grant-funds-to-the-church-taxable-for-the-pastor.html\"><b>Are grant funds to the church taxable for the pastor?<\/b><\/a><br \/>\nOur church was the recipient of a large grant, to be used for my husband&#8217;s (he is the pastor) sabbatical. While some of these funds will be used within \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/offering-collected-for-pastors-anniversary.html\"><b>Offering Collected for Pastor&#8217;s Anniversary<\/b><\/a><br \/>\nThe church took up an offering for the pastor anniversary do you have to include it in his salary?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-does-the-social-security-admin-know-the-proper-amount-of-income-.html\"><b>How does the Social Security Admin know the proper amount of income ?<\/b><\/a><br \/>\nWhere is the proper amount of income reported to the SSA so that they may know the tax amount due from someone in the clergy? The information I find says \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/self-employment-tax1.html\"><b>Self Employment tax<\/b><\/a><br \/>\nAre ministers liable for self employment tax?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/form-to-report-pastor-income.html\"><b>FORM TO REPORT PASTOR INCOME<\/b><\/a><br \/>\nWHAT FORM WOULD YOU USE TO SHOW A TAX EXEMPT FOR A PASTOR&#8217;S INCOME<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/retirement-accounts.html\"><b>Retirement Accounts<\/b><\/a><br \/>\nHow are employee contributions to a retirement account documented for a pastor? Do they need to appear on the W2 form?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-report-gifts.html\"><b>how to report gifts<\/b><\/a><br \/>\nFor a minister &#8211; how are gifts reported on 1099? how are gifts reported on W-2?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-subject-to-se-tax.html\"><b>Housing Allowance subject to SE tax?<\/b><\/a><br \/>\nIf a pastor already opt out of SE tax on his W-2, is the housing allowance also not subject to SE tax?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/why-wasnt-any-federal-tax-withheld-on-the-25000.html\"><b>Why wasn&#8217;t any federal tax withheld on the $25,000?<\/b><\/a><br \/>\nWhy wasn&#8217;t any federal tax withheld on the $25,000?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-should-church-set-up-funds-to-help-with-the-pastors-self-employment-tax.html\"><b>How should church set up funds to help with the Pastor&#8217;s self employment tax?<\/b><\/a><br \/>\nWe are a small church of about 100 members. We want to help pastor paying his self employment taxes, however not sure how if the church should get a seperate \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/4361-exempt.html\"><b>4361 exempt<\/b><\/a><br \/>\nwhere on 1040 do i report my husband&#8217;s wages(ordained minister)which were reported by church on w-2. irs says to report it on selfemployment line and \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/can-church-staff-recieve-a-housing-allowance.html\"><b>can church staff recieve a housing allowance<\/b><\/a><br \/>\nCan church staff recieve a housing allowance?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-to-report-housing-allowance.html\"><b>How to Report Housing allowance<\/b><\/a><br \/>\nOur Pastor&#8217;s salary is 30,000 for the year; the church has designated 18000 for housing allowance. Should we subtract 18000 from 30000 and report 12000 \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/self-employment-allowance.html\"><b>Self Employment allowance\u00a0<\/b><\/a><br \/>\nHow can we break the circle. We figure out the Self Employment Tax for the priest. We give him an allowance for the entire amount. We add the entire amount \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/mistake-in-example.html\"><b>Mistake in Example<\/b><\/a><br \/>\nIn the example above, it shows the pastor&#8217;s salary of $25,000 + 2500 + 6000 = $33,500, then the whole thing is put in Box 1. That isn&#8217;t right. It should \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/tax-exempt.html\"><b>Tax Exempt<\/b><\/a><br \/>\nOur church was informed we had to pay taxes due to the IRS moving us from a 944 form to a 941 form without notification. How does this work?<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-is-the-level-of-pay-where-a-w2-is-required.html\"><b>what is the level of pay where a W-2 is required?<\/b><\/a><br \/>\nAs a new church, we started to pay our pastor a housing allowance of $4600 this past year along with a salary of $10 (just to be able to satisfy the association \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/once-selfemployed-now-employee-of-same-church.html\"><b>Once self-employed, now employee of same church<\/b><\/a><br \/>\nMy husband, an ordained minister, agreed to do supply preaching for a certain church beginning the last Sunday of November, 2011, through all of December, \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/church-withheld-ss-medicare-and-local-tax-on-pastor.html\"><b>Church withheld SS, Medicare and Local Tax on Pastor<\/b><\/a><br \/>\nI am a pastor and my church withheld Federal, SS, medicare, and Local taxes. I believe they sent payments in for these areas. These withholdings \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-do-i-fill-out-w2-when-no-taxes-are-withheld-from-paycheck.html\"><b>How do I fill out W-2 when no taxes are withheld from paycheck?<\/b><\/a><br \/>\nNo taxes are withheld from our pastor&#8217;s paycheck. She pays estimated taxes. Which boxes should be filled out on W2. She does participate in retirement \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/wages-box-is-empty-all-earnings-housing-allowancebivocational-pastor.html\"><b>Wages box is empty, all earnings housing allowance-bi-vocational pastor<\/b><\/a><br \/>\nMy W2 has all my earnings listed as housing allowance and ZERO wages, what value should I put in the wages box?\u00a0<b>vickey\u2019s reply<\/b>\u00a0If your church \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/minister-opted-out-of-social-security-but-now-church-is-withholding.html\"><b>Minister opted out of Social Security but now church is withholding<\/b><\/a><br \/>\nI have a minister that opted out of Social Security about 5 years ago but this year his W2 shows they took Social Security out on him last year. How do \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastors-w2-sent-to-ssa-and-state-tax-office.html\"><b>Pastor&#8217;s W2 sent to SSA and state tax office?<\/b><\/a><br \/>\nOur church gives the Pastor a W2. He has opted out of Social Security and no taxes are taken out for federal or state as he pays estimated taxes himself. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/compenstation.html\"><b>compenstation<\/b><\/a><br \/>\nis it mandatory or mandated by law that the Pastor be issued a w-2 for his compensation? can a Pastor request to receive his compensation as a Housing \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/housing-allowance-in-georgia.html\"><b>Housing allowance in Georgia<\/b><\/a><br \/>\nI know how to complete the w-2 as far as federal wages are concerned, but I can&#8217;t find out what to do for the state portion. In Georgia is the housing \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/collapsible-transaction-theory.html\"><b>collapsible transaction theory?<\/b><\/a><br \/>\nThis is my first year as treasurer. Last year my pastor went to have his taxes done and was told to get a new W-2 that has his wages on it minus the ammount \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-happens-if-we-paid-our-pastor-like-a-regular-employee.html\"><b>What happens if we paid our pastor like a regular employee?<\/b><\/a><br \/>\nWhen I became the bookkeeper at our church the two staff pastors were both being paid as regular employees with the church paying ss tax and the pastor \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/only-paid-our-pastor-a-housing-allowance-still-issue-a-w2.html\"><b>Only paid our pastor a housing allowance, still issue a W-2?<\/b><\/a><br \/>\nIf all we paid was a housing allowance, do we still issue the pastor a W-2?\u00a0<b>vickey&#8217;s reply<\/b>\u00a0Yes you can. Report it in Box 14 on the W-2. Leave \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/how-do-i-fill-out-the-w2-if-the-pastor-has-opted-out-of-ss-tax.html\"><b>How do I fill out the W-2 if the pastor has opted out of SS tax?<\/b><\/a><br \/>\nOur pastor is the only pastor and is probably considered an employee, although we haven&#8217;t made an official decision on it during council or anything. However, \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-vs-1099-pastor-salary.html\"><b>W2 vs 1099 Pastor salary<\/b><\/a><br \/>\nI have a 1099 for our pastor, where do we put his salary? I put is medical helath insurance in Box 6 and his housing allowance in box 7, where do i \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/is-housing-allowance-included-on-the-w2-in-box-3-and-5.html\"><b>Is housing allowance included on the W2 in box 3 and 5?<\/b><\/a><br \/>\nOur pastor receives a housing allowance and I need to know where to properly enter it on the W2. Now I know that it doesn&#8217;t go in box 1 but I am new \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/are-w2s-required.html\"><b>Are W-2&#8217;s required<\/b><\/a><br \/>\nAre we required to give our Pastor a w-2 FORM and is it his responsibilty to report it? What do we with our copies? We are new to this and I&#8217;m not sure \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w3-transmittal-form.html\"><b>w-3 transmittal form<\/b><\/a><br \/>\nThe pastor has an housing allowance of $12,000 and income of $10,000. He shows income in box 1 of the w-2 wages and shows $12,000 housing allowance in \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/is-it-correct-for-church-to-leave-box-3-on-w2-blank.html\"><b>Is it correct for church to leave box 3 on W-2 blank?<\/b><\/a><br \/>\nIs it correct for church to leave box 3 on W-2 blank? If so, when Social Security Admin computes and average 35 highest years of &#8220;wages&#8221; and if Box \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/what-is-ein.html\"><b>What is EIN<\/b><\/a><br \/>\nWhat is EIN ?\u00a0<b>vickey&#8217;s reply<\/b>\u00a0Employer Identification Number. If you need to apply for one you will need to fill out IRS Form SS-4. See \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/is-medical-insurance-premiums-taxable-income.html\"><b>Is Medical Insurance Premiums Taxable Income?<\/b><\/a><br \/>\nI&#8217;ve been the bookkeeper at our church since February (so this is the first time I&#8217;ve issued a W-2 for our pastor.) Our pastor and his family are \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/pastor-or-clergy-allowances-that-are-tax-free.html\"><b>pastor or clergy allowances that are tax free<\/b><\/a><br \/>\nWhat is the maximum amount a clergy can receive as housing allowance? What is maximum number of for miles and that a clergy does not have to report \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/allowance-added-to-wages-on-w2.html\"><b>Allowance added to wages on w-2<\/b><\/a><br \/>\nMy allowance was include in my wages on my w-2 how can I fix this because now the IRS says I owe them more money. I have an agreement with the church I \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w3-transmittal-of-wage-and-tax-statements.html\"><b>W-3 Transmittal of Wage and Tax Statements<\/b><\/a><br \/>\nI issued a W-2 to our Pastor who receives only a housing allowance for wages. I checked box 14 Other and wrote in Minister&#8211;See Sch SE and then the amount \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/clergy-mid-year-status-change-remix-from-regular-w2-employee-to-ordained-minister.html\"><b>Clergy Mid Year Status Change ReMiX (from regular w2 employee to ordained minister)<\/b><\/a><br \/>\nClergy status change&#8230; Does it retro or do I prorate? Our worship minister was ordained mid year and prior to that, fica\/mc taxes were withheld. \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/ministers-taxes-withheld-incorrectly.html\"><b>Minister&#8217;s taxes withheld incorrectly<\/b><\/a><br \/>\nIf Minister had fed, social security, and Medicare taxes withheld in first quarter of the year , but not the next 3 quarters . How can this be corrected \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2can-it-be-handwritten-or-is-there-free-software-to-print-them-with.html\"><b>w-2&#8212;can it be handwritten or is there free software to print them with?<\/b><\/a><br \/>\nI have to get a W2 out and bought some forms from the office supply store, but don&#8217;t know if I can handwritten or if there is software to print with? \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/sending-in-w2-to-ssa-if-minister-is-exempt.html\"><b>Sending in W-2 to SSA if Minister is Exempt<\/b><\/a><br \/>\nDoes the church have to send in a W-2 and a W-3 if the Minister has filed Form 4361 and is exempt from Social Security and Medicare Taxes?\u00a0<b>vickey&#8217;s<\/b>\u00a0\u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/advice-for-w2-form.html\"><b>Advice for W-2 form<\/b><\/a><br \/>\nQuestion regarding an error on a W-2 for a minister: Thank you for your confirming my thought about the taxable income. Here is the situation I really \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/minister-did-not-complete-a-w4-form.html\"><b>Minister Did Not Complete a W-4 Form<\/b><\/a><br \/>\nWe paid the minister a small salary monthly; however, no taxes were withheld. A W-4 form was not completed. Is there a problem with issuing a W-2 at this \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/including-dues-wages-on-the-w2.html\"><b>Including Dues Wages on the W-2?<\/b><\/a><br \/>\nAre dues wages on the minister&#8217;s W-2?\u00a0<b>Vickey&#8217;s reply<\/b>\u00a0I found this on About.com &#8220;Understanding Form W-2: Your employer may report additional \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/w2-for-pastors.html\"><b>W-2 for Pastors<\/b><\/a><br \/>\nDo we issue W-2&#8217;s to pastors if they do not have any tax taken from their checks? And if this is the case how do you report it on the 941 form so that \u2026<\/p>\n<\/div>\n<div class=\"othervisitors\">\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/issuing-w2s.html\"><b>Issuing W-2s<\/b><\/a><br \/>\nI have been the pastor at my church for a little over a year. I recently discovered that we have not been issuing W-2&#8217;s to the pastor or our musicians. \u2026<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#INV\">Click here to write your own.<\/a><\/p>\n<\/div>\n<\/div>\n<p><i>The comments above are for general information purposes only and do not constitute legal or other professional advice on any subject matter.\u00a0<a href=\"https:\/\/www.freechurchaccounting.com\/disclaimer.html\">See full disclaimer<\/a>.<\/i><\/p>\n<div class=\"\">\n<div class=\"\">\n<div class=\"text_image_block text_image_center text_image_both_cleared text_image_not_floated\">\n<div class=\"ImageBlock ImageBlockCenter\"><a href=\"https:\/\/gusto.com\/r\/vickey16\" target=\"_blank\" rel=\"noopener nofollow\"><img decoding=\"async\" src=\"https:\/\/www.freechurchaccounting.com\/images\/xpayroll.jpg.pagespeed.ic.OzxNgXwz3P.jpg\" width=\"220\" height=\"123.809523809524\" data-pin-media=\"https:\/\/www.freechurchaccounting.com\/images\/payroll.jpg\" \/><\/a><\/div>\n<p>If you want to DIY your payroll, I highly recommend you look at using\u00a0<a href=\"https:\/\/gusto.com\/r\/vickey16\" target=\"_blank\" rel=\"noopener nofollow\"><b>Gusto<\/b><\/a>! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.<\/p>\n<p><em><b>Note:<\/b>\u00a0I am a &#8220;partner&#8221; of Gusto, but as I have told you before &#8230; I never recommend anything that we or our clients have not tried and love =)<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"\">\n<div class=\" socializeIt socializeIt-responsive\">\n<div>\n<table class=\"columns_block grid_block\" border=\"0\">\n<tbody>\n<tr>\n<td class=\"column_0\">\n<div class=\"shareHeader\">\n<p><strong class=\"ss-shareLabel\">Share this page:<\/strong><\/p>\n<div id=\"whatsthis\"><a href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#\">What\u2019s this?<\/a><\/div>\n<\/div>\n<\/td>\n<td class=\"column_1\">\n<div class=\"SocialShare SocialShareRegular\"><a class=\"socialIcon facebook\" href=\"https:\/\/www.freechurchaccounting.com\/example-of-pastors-W-2.html?msclkid=642d240cb1dd11ec96373c699799849a#\" target=\"_blank\" rel=\"noopener noreferrer\">Facebook<\/a><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"socialize-pay-it-forward-wrapper\">\n<details class=\"socialize-pay-it-forward\">\n<summary>Enjoy this page? 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reserved<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Example of Pastors W-2 Example of Pastors W-2 Forms: As I stated on my\u00a0&#8220;Ministers: Employee or Not&#8221;\u00a0page, most<\/p>\n","protected":false},"author":1,"featured_media":30000,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"cybocfi_hide_featured_image":"","fifu_image_url":"https:\/\/i2.wp.com\/geeksflame.com\/wp-content\/uploads\/2020\/03\/w2-boxes-explained.jpg","fifu_image_alt":"How to fill out a Minister\u2019s W-2 Form","footnotes":""},"categories":[323],"tags":[],"series":[],"class_list":["post-29997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/posts\/29997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/comments?post=29997"}],"version-history":[{"count":2,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/posts\/29997\/revisions"}],"predecessor-version":[{"id":29999,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/posts\/29997\/revisions\/29999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/media\/30000"}],"wp:attachment":[{"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/media?parent=29997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/categories?post=29997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/tags?post=29997"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/hahosa.com\/vnsalvation\/wp-json\/wp\/v2\/series?post=29997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}