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

-or-
Individual Sections (available soon)
  • Part 1. Introduction
  • Part 2. Special Rules for Ministers
  • Part 3. Step-by-Step Tax Return Preparation
  • Part 4. Comprehensive Examples and Forms
  • Appendix

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

Register for a Tax Cuts and Jobs Act Webinar

Join Ernst & Young Financial Planning Services (EYFPS) ® for a 30-minute webinar to learn about the potential tax implications this law can have on your tax strategy and financial planning. You may also register by signing in to the EYFPS website here: https://pbucc.eyfpc.com.

February 23 at 10:00 a.m. (ET) http://bit.ly/EY_TaxCut_Feb23

February 28 at 4:00 p.m. (ET) http://bit.ly/EY_TaxCut_Feb28

March 6 at 12:00 p.m. (ET) http://bit.ly/EY_TaxCut_Mar6

March 8 at 11:00 a.m. (ET) http://bit.ly/EY_TaxCut_Mar8

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