How to Prepare W-2s for Church Employees, Including Ministers How a church reports taxable income and withheld income taxes for employees and ministers on the Form W-2. Richard R. Hammar
New Extension Requirements for Form W-2 Starting in 2019, employers wanting an extension to file W-2s past the January 31 deadline
IRS Wins Ruling Against Church for Misclassifying Employees Tax Court says the tax-collection agency acted properly in assessing penalties against a church. Richard R. Hammar
IRS Renews Alert About W-2 Scam The Internal Revenue Service, state tax agencies, and the tax industry have renewed their warning Richard R. Hammar
IRS Offers Help for Completing Forms Hotline provides assistance with W-2, 1099s, and other documents. Richard R. Hammar
Should the Pianist be on the Payroll? How churches should treat these types of roles. Frank Sommerville
Q&A: Issuing W-2s for Wages of $100 or Less How do we handle FICA and Medicare wages that have been withheld? Frank Sommerville
10 Common Payroll Tax Errors Richard Hammar walks church leaders through 10 common payroll tax errors churches make, and how to avoid them. Richard R. Hammar
Q&A: When Are Fringe Benefits Taxable? Is personal use of church equipment considered taxable income? Richard R. Hammar
Q&A: A Part-time Pastor Wants His Entire Salary Designated as a Housing Allowance Will he need to be issued a W-2? Richard R. Hammar
Church Records A New York state court ruled that the constitutional guaranty of religious freedom did not Richard R. Hammar