Sample W-2

• ​Download a sample W-2: Sample W-2
• Download instructions from GCFA on filling out a W-2: http://www.gcfa.org/media/1286/example_of_form_w-2_for_clergy.pdf

Getting Set up to do a W-2 

Step One

First, your church needs a Federal Employer Identification Number (EIN).  This is the business version of a Social Security number. 
 

Not sure if your church HAS an EIN?  Look on the W-2 -- it will be there.  No W-2s?  Call 1-800-829-4933 to find out.  (I recommend you get a book and a cup of coffee or tea, as you're likely to be on hold for a while waiting your turn).
 

If you don't have one, you'll need to get one.  To apply for a FEIN, go here.  This is the first step to be able to give your pastor a W-2, or give contractors a 1099.
 

Step Two

Once you have your EIN, you'll need to register to do the W-2 and W-3 online.  You register with the Social Security Administration's Business Services Online (BSO).  BE SURE to safely note your login and password. 
You'll likely only use this website once a year, and it's easy to lose track of the login information.
 

Step Three

Once you have your EIN and a login at the BSO site, you're ready to complete the W-2. 

• You'll need the pastor's name, address, and Social Security number. 
• You'll need to know how much you paid them in the past year. 
• You'll need to know how much you withheld from the pastor's pay for their personal pension contribution (and health insurance, if applicable). 

That's pretty much it, if the pastor is your only employee. The IRS says if the pastor is your only employee, and you are not withholding taxes, you do not need to worry about filing quarterly 941s.
 

The pastor's compensation form from Charge Conference provides little notes on the far right column to tell you where each item goes on the W-2.