Jump directly to the Content

Form 8822-B Requirement Includes Churches

IRS seeks contact information for tax-related communications.

Any church that has employees, files employment tax returns, or has a bank or brokerage account, must have an 'employer identification number' (EIN). This includes nearly every church in the United States.

In 2010, the IRS wanted to receive information about responsible parties for any employer in possession of an EIN to help ensure all tax-related correspondence was received by those employers. It began asking for the name and Social Security number of a responsible party through the Form SS-4 used to obtain an EIN.

By 2013 the IRS was becoming increasingly frustrated by its inability to communicate with responsible parties identified in employers' SS-4 forms. This usually was due to the fact that the responsible party designated in an employer's Form SS-4 was no longer serving in that capacity, due to death, relocation, or resignation. As a result, the IRS adopted an entirely new requirement ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • April 30, 2014

Related ResourcesVisit Store

Nonprofit Finance
Nonprofit Finance
The Field Guide for Financial Operations of Ministries, Schools, and Other Public Charities
2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
Church Compensation - Second Edition
Church Compensation - Second Edition
From Strategic Plan to Compliance
CARES Act and CAA Table
CARES Act and CAA Table
A Side-By-Side Look at COVID-19 Economic Relief