NOTICE: Beginning with 2023 the IRS has issued new requirements which MAY affect your church. Employers who issue 10 or more Form W 2s and/or 1099s must file them electronically. For example, if you issue 8 W-2 forms and 2 1099 forms, you are subject to the new requirements. If your church is subject to the mandatory e-filing requirements, see the list of e-filing options at the bottom of this page.
Whether you are paper filing or e-filing your W-2s and 1099s, we recommend the following procedures before you issue them:
- Reconcile your Forms 941 to your W-3. The IRS will compare your 941s to your W-3. So, if they do not match, you will receive an IRS notice and be required to amend your 941s and/or W-2s. Note that the IRS does NOT match Form 941 Line 2 Wages to Box 1 of Form W-2. However, it does match the following boxes:
- Below is an example of how you could ensure your 941s and W-2s match:
- Confirm that the name, address and Social Security Numbers are accurate for all
of your W-2 and 1099 recipients. Correcting the name, address or SSN on a W-2
is tedious. So, it is worth the effort to confirm they are accurate on the original
submission.
Options for e-filing 1099s and W-2s:
- You may e-file for free directly with the IRS and Social Security
Administration. However, you must register for an on-line account with
each agency. Below are the links with instructions for registering and e-
filing with them.- For W-2 forms: Social Security Administration – Employer W-2
Filing Instructions & Information (ssa.gov) Note: Registering
for a “Business Services Online” account with SSA is a multi-step
process which includes the SSA mailing an unique code to your
physical address. So, this process requires several days to complete. - For 1099 forms: IRS – E-file Forms 1099 with IRIS | Internal
Revenue Service (irs.gov) Note: Registering for an IRS Taxpayer
Portal Transmitter Control Code (TCC) is a multi-step process. So,
allow plenty of time to complete the process.
- For W-2 forms: Social Security Administration – Employer W-2
- There are a variety of third-party paid online e-file services you could
choose from:
