How to report Housing Allowance (only) on a W-3

If you report 100% of the pastoral donations as housing allowance, how would you fill out a w-3 form if the minister is the only employee with no other wages?

2Comments

Reporting For Housing allowance

AAnonymous

Thank you for the above information. Does this mean that our organization is not required to submit the top, red, copy of our minister's W-2 to the IRS?

Housing Allowance on W3

BBill OConnell

I am going to answer the question about the pastor's compensation, since a pastors donations has nothing to do with a W3.

If a pastor's comp is entirely housing allowance the church has no reporting obligation to the Federal government. It's reporting obligation is to the pastor only. It must provide him with a letter telling him how much was paid as HA. he then uses that as the basis to prepare the SE tax on his form 1040.