What federal forms must be filed for employees?

SS-4 Employers file this forms to request a Federal EIN (Employer Identification Number).   If you will have less than $4,000 a year in wages or less than $1,000 a year in withholdings (federal income tax, social security and Medicare) then you will have the option to choose to file an annual report (form 944) rather than a quarterly report (form 941).

W-4 All employees must fill out a W-4 for your records.  This form determines how much federal income tax is withheld.

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. All employers must file this form if they pay wages (the definition of wages in this situation would not include housing allowance). Housing allowance is never included on this form so subtract the cash housing allowance before listing the wages on line 2. If all the employees are ministers no social security or Medicares wages are paid so be sure to check the box on line 4.   When you file form SS-4 to obtain an Employer Identification Number, you will have the option to choose to file an annual report (form 944) rather than a quarterly report (form 941) if you will have less than $4,000 a year in wages or less than $1,000 a year in withholdings (federal income tax, social security and Medicare) then .

 
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.