2. Preparing a W-2 for Pastors

3. Enter Pastors Social Security # 123-45-6789

4. Enter Employers E.I.N. # 51-1111111 123-45-6789

5. Enter Employers Name and Address 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901

6. Control Number is optional 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional)

7. Enter Pastors Name and Address 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900

8. How to calculate Box 1 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 ?????????

9. 1.Begin with Total Comp= 2.Subtract Before-Tax Pension= $1,200 3.Subtract Furn Allow= $2,000 4.Subtract Pastor Contribution to Health Insurance= $1,212 (see health/dental coupon) 5.Subtract Pastors HSA $2,500 Contribution or FSA Contributions (Health and Dependent) and FSA Adm (see health/dental coupon) 6.Add Excess Life Premium $72 7.Total Taxable= $33,570 SAMPLE ONLY $40,410

10. Enter Pastors Taxable Compensation 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33,570

11. Enter any Federal Tax withheld per Pastors W-4, or Blank if no w/h 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 335704232

12. For Pastors, Boxes 3,4,5,6 Leave Blank Boxes 7-9 and 11 normally not applicable 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 4232

13. Complete Box 10 only if Pastor chose FSA Dependent Care (for parents with children under 13-see health/dental coupon) 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 335704232

14. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 12 – Codes C, E, W (Other codes, if applicable, are located on back of W-2) 4232

15. Begin with Total Comp= $40,410 Subtract Before-Tax Pension= $1,200 Subtract Furn Allow= $2,000 Subtract Pastor Contribution to Health Insurance= $1212 (see health/dental coupon) Subtract Pastors HSA $2,500 Contribution or FSA Contributions (Health and Dependent) and FSA Adm (see health/dental coupon) Add Excess Life Premium $72 Total Taxable Income= $33,570 CODE C

16. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 12 – Codes C, E, W C72 4232

17. Begin with Total Comp= $40,410 Subtract Before-Tax Pension= $1200 Subtract Furn Allow= $2,000 Subtract Pastor Contribution to Health Insurance= $1212 (see health/dental coupon) Subtract Pastors HSA $2500 Contribution or FSA Contributions (Health and Dependent) and FSA Adm (see health/dental coupon) Add Excess Life Premium $72 Total Taxable Income= $33,570 CODE E

18. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 12 – Codes C, E, W C72 E1200 4232

19. Begin with Total Comp= $40,410 Subtract Before-Tax Pension= $1200 Subtract Furn Allow= $2,000 Subtract Pastor Contribution to Health Insurance= $1212 (see health/dental coupon) Subtract Pastors HSA $2,500 Contribution or FSA Contributions (Health and Dependent) and FSA Adm (see health/dental coupon) Add Excess Life Premium $72 Total Taxable Income= $33,570 Important Note Box 12 W is for persons in HSA only: The amount includes pastors contribution (i.e. $2,500) plus employers contribution. In December, a letter will be mailed to the pastor providing the amount of the Employers Contribution. (Treasurers should ask Pastor for the letter)

20. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 12 – Codes C, E, W C72 E1200 W4900 4232

21. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Mark Box 13 if participating in CRSP (Pastors pension plan) C72 E1200 W4900 X 4232

22. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 14 is optional – Information Box Only C72 E1200 W4900 X 4232

23. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 15 – State and ID# where salary earned (ID# is located on State Transmittal Form) C72 E1200 W4900 X DE1-5111111-001 4232

24. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 16 – Normally the same as Box 1 C72 E1200 W4900 X DE1-5111111-001 33570 4232

25. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 17 – State Tax W/H per Pastors Request C72 E1200 W4900 X DE1-51111111-001 33570250 4232

26. 51-1111111 123-45-6789 Romans United Methodist Church 1500 Damascus Road Corinth, Delaware 19901 (optional) Joseph M. Porter 13 Wesley Road Asbury, DE 19900 33570 Box 18, 19, 20 – Complete if Pastor requested local taxes W/H C72 E1200 W4900 X DE 1-5111111-001 33570250 4232