WHAT BOX DOES THE LOVE OFFERING GO IN ON W-2

WHAT BOX DOES THE LOVE OFFERING GO IN ON W-2

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Jan 11, 2014
WHAT BOX DOES THE LOVE OFFERING GO IN ON W-2
by: Keneb

The Love Offering is to be added to the rest of the normal taxable income of your Pastor and entered in Box #1 Wages

Jan 12, 2014
WHAT BOX DOES THE LOVE OFFERING GO IN ON W-2
by: Ken B

According to BJ Worth 2013 Edition 'Income Tax Guide for Ministers', page 16, Section 'Salary From Employer',

"When an employer gives a bonus, pastor appreciation gift or 'love gift' to an employee it is simply additional salary and should also be included in the W-2, Box 1."

Hammer's 'Church & Clergy Tax Guide 2013', page 187, Section 22 Love Offerings, state ....

"Churches sometimes collect 'love offerings' from the Congregation for a pastor, intern or other staff members .... Such offerings must be reported as taxable income."

Jan 14, 2014
Pastor's Pay
by: MarcusNTexas

As long as the love offering, gift card, etc., gets reported as taxable income when the pastor files her/his federal income tax return, it probably does not really make any difference to the IRS where it actually appears on the W-2. Reporting the income and paying the applicable taxes on that income is most likely all that is really important.

Jan 15, 2014
Box 14 on a W-2 is an Informational Box
by: Vickey

I'll throw my two cents in here:)

Box 14 on a W-2 is an informational box only. Many churches put the housing allowance amount in it for the minister's information only. The IRS does not pay any attention to what is in that box, so it is still up to the minister to accurately report his housing allowance in the appropriate place.

So ... to avoid confusion and extra work for the minister or his tax preparer, I would include all taxable love offerings and gifts in Box 1 along with his other taxable wages.

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