What documents must a church file at the end of the year?
Typically, churches are not required to file the Form 990 and schedules that most non-profit organizations must prepare.
Year-end payroll reports most commonly encompass the following list:
- Form W-2, Wage and Tax Statement
- Form W-3, Transmittal of Wage and Tax Statements
- Form 941 (or annual Form 944, if consent is gained from the IRS), Employer's Quarterly Federal Tax Return
- Many states require reports for income tax withholding from employees and annual wage and tax statements
- Form 1099-MISC, Miscellaneous Income (for payment of services to non-employee individuals in excess of $600 per year)
- Form 1096, Annual Summary and Transmittal of U.S. Information Returns