How to Fill Out IRS Form 941 for a Church
An IRS Form 941 is a quarterly federal tax return for employers. The purpose of Form 941 is to report wages paid, tips received by employees, federal income tax withheld and Social Security and Medicare taxes in the quarter for which the return is being filed. If you are filing a return on behalf of a church, you will use this form to report the number of church employees, total wages paid during the quarter and withholding and taxes paid during the quarter.
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Instructions
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1
Enter the church's Employee Identification Number (EIN), name and address at the top of the page. If the church has multiple addresses or locations, list the location of the main administrative offices, even if the employees on whose behalf you are filing the form work at other locations.
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2
Enter the number of employees to which the church paid wages for the quarter on line 1. Enter the taxable wages paid to all employees on line 2. Include the minister's wages in your calculations, but exclude the minister's housing allowance, if applicable.
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3
Enter the dollar amount of federal income tax withheld from the church employee's pay for the quarter on line 3. Check the box in line 4 only if no employees' wages were subject to Social Security and Medicare, and skip to line 6. Church employees are generally not exempt from Social Security and Medicare taxes.
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4
Enter the amount of taxable wages paid to non-minister employees on line 5a. Multiply line 5a by 12.4 percent and enter the result in column 2. Skip line 5b, which does not apply to churches. Enter the amount of taxable wages paid to non-minister employees in line 5c. Multiply line 5a (the same as 5c) by 2.9 percent and enter the result in column 2.
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5
Add column 2 from line 5a and 5c to total the Social Security and Medicare taxes due. Enter this amount on line 5d. Add lines 3 and 5d and enter the amount on line 6. Skip lines 7a through 7h, which do not apply to churches.
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6
Add lines 6 and 7b and enter this amount in line 8. Skip line 9. Enter line 8 on line 10. Enter the church's total deposits (to employees) for the quarter on line 11. Subtract line 11 from line 10 and enter the result on line 12. Enter on line 13 the overpayment, if applicable. Enter your state abbreviation on line 14. Enter the total amount of payroll tax liability for each month during the quarter on line 15.
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Tips & Warnings
Electronically complete the form or use blue or black ink to complete by hand.
Sign and submit the form by the last day of the month that follows the end of the tax quarter. For instance, if filing for the tax quarter than ends December 31, file the form by January 31. Always make a copy for your records.
Do not forget your state employers withholding tax return. Most states have their own payroll tax forms due in the same month as the form 941s. Oklahoma's is an OW-9 (Oklahoma Employers Withholding Tax Return) and is due by the 20th of the month following the close of the quarter.
References
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