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How do I report an employee’s taxable income? Per the IRS, employers must use Form W-2 to report an employee’s taxable income from a church. Do not use Form 1099-MISC.

What are the tax reporting responsibilities of my organization and what should we do annually?

  • If your church provides a parsonage, review the fair rental value and report any increase to MMBB so that Comprehensive Plan premiums and benefits are accurate or can be adjusted.
  • Review last year’s accountable plan for ministry-related expenses and adjust as needed to ensure that your expense allowance is adequate.
  • Collect your employees’ salary reduction elections for new health care and dependent care flexible spending accounts (FSAs).
  • Remind employees to submit their FSA claims for the previous calendar year before the FSA claims filing deadline that you as the employer have established.
  • Provide Copies B, C and 2 of Form W-2 to employees by January 31.
  • File Copy A of Form W-2 with the Social Security Administration by January 31.
  • Check to see that you, the employer, have an MMBB plan document and Adoption Agreement for each plan in which you participate. If not, contact MMBB.
  • Reconcile the amount of contributions withheld from an employee’s pay for the Member Contribution Plan with the actual amount billed by MMBB. Be sure there’s no discrepancy between the employee’s tax record and what was
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