What federal forms must be filed for employees?

SS-4 Employers file this forms to request a Federal EIN (Employer Identification Number).

W-4 All employees must fill out a W-4 for your records.  This form determines how much federal income tax is withheld.  If the pastor pays quarterly, and does not wish to have taxes withheld, he should mark his W-4 “exempt” and sign it.

I-9 All employees must fill out an I-9 for your records.  This form verifies the employee’s employment eligibility and must be retained by the employer.

W-2 All employees should be given a W-2 each year.  For detailed instructions on filling out a W-2 for the pastor, see the booklet “The Pastor and His Income Tax”.

W-3 One W-3 should be prepared to accompany all your W-2’s.  The W-3 acts as a face/summary sheet.

941 This is a quarterly form used to report wages and pay any taxes withheld by the employer (church).  This must be filed even when no taxes are withheld.  Housing allowance is never included on this form.

Attention: Tax Law is subject to interpretation. Please be advised that the material contained on this Web site is for information only and is not intended to be a substitute for professional legal advice. The Stewardship Services Foundation endeavors to update the information on this site on a regular basis, but cannot guarantee its accuracy at all times.