Q&A: Can a Pastor Set Up a Housing Allowance on Two Payrolls? Such an arrangement can happen when neither revenue stream is enough to cover all of a minister's housing expenses. Richard R. Hammar
The Right Way to Handle Wage Classifications Properly applying the Fair Labor Standards Act to church employees. Elaine L. Sommerville
Payroll Audits: What Every Church Should Know Preparation can prevent an audit—or handle one if it arises. David Middlebrook
Church Payroll Tax Audits—the IRS Is Watching Get these files and paperwork organized to stay prepared. Dan Busby
Classifying Ministers for Payroll Tax Purposes Understanding the special rules for classifying ministers for payroll tax purposes. Elaine L. Sommerville
Church Responsible for Payroll Taxes Pastor deemed responsible for total amount of delinquent payroll taxes. Richard R. Hammar
A High Price to Pay Church pastors, leaders may be liable for not withholding payroll taxes. Richard R. Hammar
Q&A: Issuing W-2s for Wages of $100 or Less How do we handle FICA and Medicare wages that have been withheld? Frank Sommerville
Getting Payroll Right Failure to comply with laws can prove costly for churches. Elaine L. Sommerville
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 Church Law & Tax Report 2011-03-01 The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Richard R. Hammar
Congress Fails to Repeal New Form 1099 Reporting New requirements will begin in 2012. Richard R. Hammar
Churches and the New “HIRE” Act Why now may be the best time to bring on more staff. Richard R. Hammar
What to Know About Withholding Payroll Taxes The IRS takes W-4s seriously, and so should you. Richard R. Hammar
Q&A: Is Our Pastor’s Discretionary Account Considered Taxable Income? Such discretionary funds are full of potential payroll and accounting pitfalls. Elaine L. Sommerville
Q&A: Housing Allowance Procedures for Hospital Chaplains What is acceptable practice? Frank Sommerville
The American Recovery and Reinvestment Act of 2009 Church Law & Tax Report 2009-07-01 The American Recovery and Reinvestment Act of 2009 Richard Richard R. Hammar