January 15, 2013

Church Annual Filing Requirements

Question:

What documents must a church file at the end of the year?

Answer:

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

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