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.
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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. Box d. Enter the employee s Social Security number. Box e. Enter the employee s name, address, and ZIP Code.