For non-minister employees, the church also reports amounts withheld for Social Security taxes on this form. If a minister enters into a voluntary withholding agreement with the church, the church will report the amount withheld for income taxes, but the church cannot withhold or report amounts subject to Social Security and Medicare. For ministers who report wages and income taxes as an employee the church does not include the portion of salary designated as minister s housing allowance in Box 1 wages on the Form W-2. Be sure to add cents to all amounts. Make all dollar entries without a dollar sign and comma, but with a decimal point and cents.
Government scanning equipment assumes that the last two figures of any amount are cents.
You may need some assistance with some of the boxes on the Form W-2. Nothing goes here. If you wish, use this box to assign your own codes to individual W-2 forms. Be sure that the EIN listed on an employee s Form W-2 is the one associated with the employee s actual employer. Box c. Enter the church s name, address, and ZIP Code.