Resources for Employees

NOTE: IRS regulations require that all tax forms be mailed to recipients postmarked no later than January 31. All 1099-R forms for Pension Boards' members who received annuity income in 2017 will be mailed by our bank, The Northern Trust Company. If you do not receive your 1099-R in the mail, or if you need a duplicate copy, please call our toll-free number, 1.800.642.6543 and a Member Services representative will be glad to assist you.

Clergy Tax Preparation
Tax Guide for Ministers for Filing Year 2017 - Complete File 

The Tax Cuts and Jobs Act of 2017
Richard Hammar’s analysis regarding how the new legislation will affect churches and
church staff

Special Supplement: Current Status of the Parsonage and Housing Allowance Exclusions 
By Richard R. Hammar, J.D., LL.M., CPA

 
Clergy Who Received Distributions in 2017 

Reporting Payments on Your Tax Return
Taxpayer-Prepared Supplementary Sheet (for pension income)
Housing Allowance Resolution

Click here for instructions on how to obtain a duplicate Form 1099-R

Beneficiaries of Deceased Clergy Who Received Payments from the Pension Boards in 2017

Reporting Payments on Your Tax Return
(NOTE: Under IRS rules, the clergy housing allowance ends at the member's death. IRS rules do not allow beneficiaries to claim a housing allowance for the period of the year following the clergy member's death.)

Clergy Who Received Short- or Long-Term Disability Benefits in 2017

Reporting Disability Payments on Your Tax Return
Taxpayer-Prepared Supplementary Sheet (for disability income)
Housing Allowance Resolution

Lay Employees Who Received Short- or Long-Term Disability Benefits in 2017

Reporting Disability Payments on Your Tax Return

Resources for Employers

Federal Reporting Requirements for Churches 2018

 

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475 Riverside Drive, Room 1020, New York, NY 10115  •  Phone: 800.642.6543  •  Fax: 212.729.2701 •  E-mail: info@pbucc.org