W-2/1099 ADJUSTMENTS TO REPORT
Any sort of manual adjustments needed on employee's 2019 W-2 forms will need to be reported by FRIDAY, DECEMBER 27, 2019. These manual adjustments are for items that haven't been reported through payroll.
Submissions after December 27, 2019, may be subject to a late fee.
Some examples of manual adjustments include:
- Verify Employee Information
o Names and addresses
- Report all handwritten checks paid outside the payroll system or to third party vendor
o Personal use of church vehicle
o HSA paid by the church
o QSEHRA contributions
o Group-term life (over $50,000)
o Taxable fringe benefits
o Moving expenses paid by the church
o Non-cash payments
o Ministry and auto allowances not paid through the payroll system – Do not report qualified reimbursements
o Other reportable income
To submit W-2 Adjustment Information, please fill out this W-2 Adjustment Form. If you have any questions regarding if an item should be included in your employee's W-2/1099, please use this online scheduler to set up a telephone conversation with a Payroll Advisor.
* If these line items are reported for non-clergy employees, these amounts may need to be grossed-up. Grossing up an amount means taxes are added on top of the amounts reported. This increases the taxable amount to the employee.