IRS Offers Churches Another Chance to Correct ERC Errors
A second Voluntary Disclosure Program means churches have until Nov. 22 to review and correct ERC errors at a discounted rate.
Payroll
Taxable and nontaxable
Q&A: Correcting Improper FICA Withholdings
What to expect when correcting improper FICA withholdings for a pastor.
Key Tax Dates April 2023
Filing returns, key quarterly deadlines, exemptions, and more.
The Employee Retention Credit: Helpful Benefit or Significant Risk?
A legitimate, COVID-era tax credit available to churches could offer huge cash benefits—but beware potential predators.
How the New SECURE 2.0 Affects Churches and Employees with Retirement Distributions, Enrollment Rules
Under SECURE 2.0, ‘Catch-Up’ limits increase, and employers soon can help employees more as they deal with student debt.
IRS: Churches with Employer Identification Numbers Must Keep Information Current
Prompt updates can help avoid unnecessary interest charges and penalties, deter fraudulent activity.
Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees
A look at how the recent withdrawal of the Independent Contractor Rule by the Biden administration affects churches.
How Churches May Benefit from COVID-19 Relief’s Employee Retention Credit
If certain criteria are met, congregations, nonprofits, and schools are potentially eligible to receive thousands of dollars.
Paycheck Protection Program FAQ
Answers to 30 frequently asked questions from church leaders.
How Churches Can Apply for the Paycheck Protection Program
What leaders should know—including a change extending the application deadline to August 8, 2020.
Your Church Can Be Reimbursed for Mandated Sick Leave Pay
Since churches now must provide leave tied to coronavirus, this benefit may prove valuable.
Are Church Employees Eligible for Unemployment Benefits?
Sorting through a complex area of law as churches weigh difficult financial decisions.
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.
New Email Scam Targets Payroll
Churches should verify that requests for bank account changes are legitimate.
IRS Official: Expect More Church Audits Regarding ACA Compliance
Many churches won’t be investigated, but here’s why your church should still verify it is compliant.
Q&A: Are Discounts to Church Events Taxable Income?
Understanding what IRS Publication 15-B and IRC Section 132(a)(2) does and doesn’t say.
Q&A: How Do We Handle Payroll and Benefits for an Employee with Dual Roles?
When nonexempt employees split their time between the two parts, overtime can occur.
When Churches Neglect Payroll Taxes
Experts say this is an all-too-common problem—and one church leaders cannot ignore.
The New Overtime Rule Proposal: What Churches Should Note
Editor’s note: On September 24, 2019, the US Department of Labor announced the final version
Should We Use Time Cards for Pastors?
When work ethic comes into question, is documentation a suitable solution?