Rambling with Raymond:
Important tax information for you.

Some questions have been raised by congregational treasurers regarding tax forms required by the Internal Revenue Service. The answer to which forms to use depends on whether a person is an employee or a non-employee (independent contractor).

For employees, the congregation is not required to mail the following forms but must have on file these forms for each employee, signed by the employee:

            Form W-4—Employee’s Withholding Allowance Certificate, Internal Revenue Service (IRS).

            Form I-9—Employment Eligibility Verification, Department of Homeland Security.

(The I-9 form is only for employees.)

At the end of each quarter a Form 941 is filed with the IRS. SC Form 1605 is also required by the State of South Carolina. By the end of January of each year, the congregation must furnish each employee a Form W-2 and file a copy of the Form W-2 along with Form W-3 to the IRS. A copy of the Form W-2 for each employee along with the Form 1606 must be filed with the SC Department of Revenue.

For non-employees, the congregation must have on file the name, address and either the social security number or the Federal ID number for each non-employee. This information can be obtained by having the non-employee complete a Form W-9, Request for Taxpayer Identification Number and Certification. It is recommended that the treasurer obtain information on the Form W-9 for each non-employee before any payment is made.

By the end of January of each year, the congregation must also furnish each non-employee a Form 1099-MISC. A copy of the Form 1099-MISC along with a Form 1096 is filed with the IRS. The filing of Form 1099-MISC is required by IRS for each non-employee who has been paid $600 or more during the year.

Other Things to Consider

In my opinion, all supply pastors are non-employees of the congregation. Supply pastors recommended by the Synod have had background checks, and further background checks are not necessary. It is not known which background checks are needed by congregations that hire a supply pastor or a lay leader who is not recommended by the Synod.

Each congregation should have adopted a policy based on the “Guidelines for Protective Procedures on Misconduct of a Sexual Nature” approved by the SC Assembly in 2004. Each congregation is required to review its policy and update it as necessary every two years.

God’s purpose for the people of the SC Synod:
       Joining neighbors + Serving boldly + Loving all + Through Christ


 Raymond Hendrix
Treasurer, South Carolina Synod, ELCA