Churches: Important January 31 Deadline Looms
Why leaders must remember this important tax-related task.

Churches and businesses must issue their employees' 2013 W-2s by January 31. This applies to clergy who report themselves as employees, but not the self-employed. This is a critical date for all organizations.

When churches don't issue W-2s in a timely fashion, it strains relationships with employees and causes unnecessary stress on everyone involved. According to editorial advisor Vonna Laue, a CPA and the West Region Director of Capin Crouse LLP:

If the W-2 form is not mailed by January 31, the church is out of compliance with the IRS requirements. ... A penalty can be assessed by the IRS for every form that is filed late. The only formal recourse an employee would have is to report the employer to the IRS.

Make every tax date a priority this year. Stay tuned for more calendar reminders, and check out our comprehensive 2014 Church and Clergy Tax Guide for a full list of critical dates, deadlines, and reminders. It covers everything from W-2s to gas mileage to overseas missions trips to cash reserves. Don't miss out this year.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is published with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.

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