Minister Did Not Complete a W-4 Form in 2009

by Cindy
(FL)

We paid the minister a small salary monthly in 2009 however no taxes were withheld. A W-4 form was not completed. Is there a problem with issuing a W-2 at this point?

Answer

No. Have him fill out one as soon as possible though.

If the minister is an "employee" of your church you can report his income in a W-2. If no income tax was withheld and sent in on quarterly 941 forms or no other benefits were paid, you would simply report his wages in box 1 and box 16 on a W-2.

Hope this helps,




P.S. Because your church cannot withhold social security and medicare tax for a minister...(unless he requests voluntary income tax withholding by submitting a Form W-4 to the church)...there is no need to file 941s and W-2s on him.

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