Sample W-2 for Clergy Reminders/Example
Housing Resolution: Do not include the pastor's housing resolution in Box 1. Total cash paid to pastor should be reduced by this amount and the resultant figure reported in Box 1. The housing resolution amount may be reported in Box 14 as "Housing Allowance."
Medicare and Social Security: Boxes 3, 4, 5 and 6 should be left blank for persons that were under Episcopal appointment. If the person was DSA part of the year, see note at top of this page.
Death Benefit: CPP now has a maximum death benefit of $50,000. There is no excess death benefit premium to report.
Dependent Care Reimbursement Account: Use Box 10 to report amounts paid or incurred for dependent care assistance in a section 125 (cafeteria) plan.
Medical Reimbursement Account: Amounts paid for a medical reimbursement account through a section 125 plan are not reported on the Form W-2.
Employee/Clergy Contributions to UMPIP: Use Box 12a to report amounts withheld from pay and contributed on a tax-deferred basis. Indicate code E. Amounts that are contributed on a tax-paid basis should be included in Box 1.
CRSP or UMPIP Employer Contributions: The box labeled "Retirement Plan" should be checked for all persons participating in the United Methodist Church CRSP or UMPIP pension plan.