How to report annuity to a pastor?

by Jenna
(North Dakota)

I am trying to do the payroll for our pastor. We pay 166.66 monthly to our pastor as an annuity. Is this amount included in taxable income - or is it nontaxable and left off of the W-2?

2Comments

Annuity paid monthly on behalf of the Pastor

AAnonymous

Would you need to show the annuity amount as an additional item in Box 12?

Annuity?

AAnonymous in NC

If it is paid directly to the pastor for him/her to set up and pay into the annuity from his/her checking account, it would be listed as taxable income. If the church is sending the payment directly to a tax sheltered annuity account somewhere for him/her then it would not be listed as taxable earnings on the W-2.