2023 Tax Resources for Congregations
Tax Resources
Below are resources for treasurers and bookkeepers of congregations as they prepare W-2 information for employees and 1099-NEC information for non-employees.
Reminder: the due date for distributing 2022 W-2’s & 1099-NEC’s to your recipients is a postmark date of January 31, 2023. This is also the due date for filing 2022 forms W-3 (summary form) and W-2, with the Social Security Administration and 1096 (summary form) and 1099-NEC with the Internal Revenue Service, whether you file using paper forms or electronically. Forms can still be requested/ordered from the IRS at: https://www.irs.gov/businesses/online-ordering-for-information-returns-and-employer-returns
Links to the IRS instructions for each of these forms have been included below for your reference:
Form W-2: https://www.irs.gov/pub/irs-pdf/fw2.pdf
Form W-3: https://www.irs.gov/pub/irs-prior/fw3–2022.pdf
Form W-2 & W-3 Instructions: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
Form 1099-NEC: https://www.irs.gov/pub/irs-pdf/f1099nec.pdf
Form 1099-NEC Instructions: https://www.irs.gov/pub/irs-pdf/i1099mec.pdf
Form 1096: https://www.irs.gov/pub/irs-pdf/f1096.pdf
The Iowa Department of Revenue has requested that W-2’s or 1099’s that contain Iowa withholding to be filed electronically with the Iowa Department of Revenue using GovConnectIowa. Also, if your congregation did not withhold any Iowa taxes in 2022, filing is not required with the Iowa Department of Revenue. More information can be found at: https://tax.iowa.gov/electronic-filing-w-2-wage-statements-and-1099-information-returns
