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Example of Pastors W-2

How to fill out a Pastor’s W-2 Form



Example of Pastors W-2 Forms: As I stated on my "Ministers: Employee or Not" page, 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.

Below is an example of pastors W-2 form:



Pastor Smith has a salary of $25,000. He is also received $9,000 for his housing allowance in addition to his salary. (His housing allowance was properly set up with an adopted resolution before it was paid.)

Pastor Smith also has a non-accountable car allowance of $2,500. The church has set up an accountable reimbursement policy policy and Pastor Smith has been paid $1500 for appropriate business expenses.

Pastor Smith has not requested any voluntary federal income tax withholding by the church. He makes quarterly estimated tax payments . The church gives him a social security tax allowance of $500 a month to help with his self-emploment tax.

Example of pastor's W-2 - Instructions:

  1. Fill out the information boxes a, b, c, e, and f.
  2. Include his salary of $25,000, his unaccountable car allowance of $2,500, and the $6,000 social security tax allowance in Box 1. $33,500.00
    Note that we did not include the tax-free amount of $1,500 (accountable reimbursements) It would not be reported anywhere on the W-2.
  3. Leave boxes: 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, and 13 blank. Do not insert 0s.
  4. Put the housing allowance in Box 14: Housing: 9000.00
  5. Complete boxes 16-20 according to your state’s requirements.

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Please take a moment to skim the following posts and see if there is a question or comment that you yourself have faced and know the answer to.

Questions and Comments on Ministers' W-2s

Do you have a question or comment about a minister or pastor's W-2? Share it!

Enter Your Main Question or Thought for the Title

Archive of W-2 Questions (& Answers)

Click below to see contributions from other visitors to this page...

(Click on the read or post comment on the bottom of the question to see the answers and/or add your own comments or answers!)

Retirement Accounts  starstarstarstarstar
How are employee contributions to a retirement account documented for a pastor? Do they need to appear on the W2 form?

how to report gifts  starstarstarstarstar
For a minister - how are gifts reported on 1099? how are gifts reported on W-2?

Housing Allowance subject to SE tax?  starstarstarstarstar
If a pastor already opt out of SE tax on his W-2, is the housing allowance also not subject to SE tax?

How should church set up funds to help with the Pastor's self employment tax?  starstarstarstarstar
We 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 ...

can church staff recieve a housing allowance  starstarstarstarstar
Can church staff recieve a housing allowance?

How to Report Housing allowance  starstarstarstarstar
Our Pastor'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 ...

Self Employment allowance   starstarstarstarstar
How 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 ...

Mistake in Example  starstarstarstarstar
In the example above, it shows the pastor's salary of $25,000 + 2500 + 6000 = $33,500, then the whole thing is put in Box 1. That isn't right. It should ...

Tax Exempt  starstarstarstarstar
Our 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?

what is the level of pay where a W-2 is required?  starstarstarstarstar
As 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 ...

Minister opted out of Social Security but now church is withholding  starstarstarstarstar
I 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 ...

compenstation  starstarstarstarstar
is 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 ...

collapsible transaction theory?  starstarstarstarstar
This 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 ...

What happens if we paid our pastor like a regular employee?  starstarstarstarstar
When 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 ...

How do I fill out the W-2 if the pastor has opted out of SS tax?  starstarstarstarstar
Our pastor is the only pastor and is probably considered an employee, although we haven't made an official decision on it during council or anything. However,...

W2 vs 1099 Pastor salary  starstarstarstarstar
I 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 ...

Is housing allowance included on the W2 in box 3 and 5?  starstarstarstarstar
Our pastor receives a housing allowance and I need to know where to properly enter it on the W2.

Now I know that it doesn't go in box 1 but I am new ...

Are W-2's required  starstarstarstarstar
Are 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'm not sure ...

w-3 transmittal form  starstarstarstarstar
The 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 ...

Is it correct for church to leave box 3 on W-2 blank?  starstarstarstarstar
Is 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 "wages" and if Box ...

Is Medical Insurance Premiums Taxable Income?  starstarstarstarstar
I've been the bookkeeper at our church since February (so this is the first time I've issued a W-2 for our pastor.)

Our pastor and his family are ...

Does a Sunday School Class gift to a Pastor have to be reported on his W2 from the church?  starstarstarstarstar
Facts:
1. Pastor needs a new roof.
2. Church member decides to get a group of men together to do the work.
3. Announcement made in church's Sunday ...

W-3 Transmittal of Wage and Tax Statements  starstarstarstarstar
I issued a W-2 to our Pastor who receives only a housing allowance for wages. I checked box 14 Other and wrote in Minister--See Sch SE and then the amount ...

Clergy Mid Year Status Change ReMiX (from regular w2 employee to ordained minister)  starstarstarstarstar
Clergy status change... Does it retro or do I prorate?

Our worship minister was ordained mid year and prior to that, fica/mc taxes were withheld. He ...

w-2---can it be handwritten or is there free software to print them with?  starstarstarstarstar
I have to get a W2 out and bought some forms from the office supply store, but don't know if I can handwritten or if there is software to print with?

How ...

Advice for W-2 form  starstarstarstarstar
Question 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 ...

W-2 for Pastors  starstarstarstarstar
Do we issue W-2'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 ...

Why wasn't any federal tax withheld on the $25,000?  Not rated yet
Why wasn't any federal tax withheld on the $25,000?

4361 exempt  Not rated yet
where on 1040 do i report my husband's wages(ordained minister)which were reported by church on w-2. irs says to report it on selfemployment line and ...

Once self-employed, now employee of same church  Not rated yet
My husband, an ordained minister, agreed to do supply preaching for a certain church beginning the last Sunday of November, 2011, through all of December,...

Church withheld SS, Medicare and Local Tax on Pastor  Not rated yet
I am a pastor and my church withheld Federal, SS, medicare, and Local taxes.

I believe they sent payments in for these areas. These withholdings ...

How do I fill out W-2 when no taxes are withheld from paycheck?  Not rated yet
No taxes are withheld from our pastor's paycheck. She pays estimated taxes. Which boxes should be filled out on W2. She does participate in retirement ...

Wages box is empty, all earnings housing allowance-bi-vocational pastor  Not rated yet
My W2 has all my earnings listed as housing allowance and ZERO wages, what value should I put in the wages box?

vickey’s reply

If your church has ...

Pastor's W2 sent to SSA and state tax office?  Not rated yet
Our 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....

Housing allowance in Georgia  Not rated yet
I know how to complete the w-2 as far as federal wages are concerned, but I can't find out what to do for the state portion. In Georgia is the housing ...

Only paid our pastor a housing allowance, still issue a W-2?  Not rated yet
If all we paid was a housing allowance, do we still issue the pastor a W-2?

vickey's reply

Yes you can. Report it in Box 14 on the W-2. Leave the ...

What is EIN  Not rated yet
What is EIN ?

vickey's reply

Employer Identification Number. If you need to apply for one you will need to fill out IRS Form SS-4.

See this ...

pastor or clergy allowances that are tax free  Not rated yet
What 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 ...

Allowance added to wages on w-2  Not rated yet
My 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 ...

Minister's taxes withheld incorrectly  Not rated yet
If 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 ...

Sending in W-2 to SSA if Minister is Exempt  Not rated yet
Does 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?

[vickey's ...

Minister Did Not Complete a W-4 Form  Not rated yet
We 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 ...

Including Dues Wages on the W-2?  Not rated yet
Are dues wages on the minister's W-2?

Vickey's reply

I found this on About.com "Understanding Form W-2:

Your employer may report additional ...

Issuing W-2s  Not rated yet
I have been the pastor at my church for a little over a year. I recently discovered that we have not been issuing W-2's to the pastor or our musicians....



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