Dates to Remember

January 1

New Clergy Tax Organizer Online is availbale for download.

January 31

Provide a W-2 to each employee.

Provide a 1099-MISC to each independent contractor to whom the church paid at least $600 during the previous year.

Send Form 941 to the IRS to report wages and taxes withheld for the quarter ending December 31.

February 15

A new W-4 form must be completed by non-ministerial employees who claimed total exemption from withholding during the previous year.

February 28

Due date for Form W-3 (Transmittal of Income and Tax Statements), and copy A of all W-2s. Send to the Social Security Administration. The address is on the W-3 instructions.

Send copies of tax statements (W-2s and 1099-MISCs) to the state.

Send Form 1096 (Annual Summary and Transmittal of U. S. Information Returns) with all copies of 1099-MISCs to the IRS. (The address is on the Form 1096 instructions.)

April 15

Individual tax return filing deadline.

April 30

Send Form 941 to the IRS to report wages and taxes withheld for the quarter ending March 31.

July 31

Send Form 941 to the IRS to report wages and taxes withheld for the quarter ending June 30.

October 15

Individual tax return filing deadline with extension.

October 31

Send Form 941 to the IRS to report wages and taxes withheld for the quarter ending September 30.

December 1

Complete new Forms W-4 for any employees whose withholding will change for the next year.

December 31

The board needs to designate the next year’s housing or parsonage/manse allowance for ministers. Requires a board resolution.

The board needs to establish a written business expense reimbursement policy for all employees. It needs to be established only once, not renewed every year.