W-2 and W-3 Forms


Video: Tax Tips for Clergy


Sample W-2 for Clergy Reminders/Example

 

Form W-2 Reminders

  • 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.

 

Video: Filling Out the W2


W-2 Deadlines

  • Deadline to employees: Churches have until Jan. 31, to provide a Form W-2 to their pastor(s) and lay employee(s).
  • Deadline to government: Don't forget to send the federal and state governments their copy with the appropriate transmittal form. Due by Feb. 28 (see below for more information on filing forms online).


Online Filing

  • Federal W-2 and W-3 forms can be filed electronically with the Social Security Administration (SSA). SSA Website www.ssa.gov
    • SSA information regarding filing W-2/W-3 forms online click here
    • Go to the SSA website under business services to log in or register as a new user. 
  • Kansas KW-2 and KW-3 forms can be filed electronically with the Kansas Department of Revenue.  
  • Nebraska W-2 and W-3 forms can be filed electronically with the Nebraska Department of Revenue.

 Additional Resources

  • Instructions for Forms W-2 and W-3 (IRS) - Click here