MINISTER DELIMA

[MOBEE]

Preparing return for minister who has had a w-2 from his church for the last several years... used that information along with the form 2106 and rental allowance to report on SE. This year, he has moved on to another church but the prior church did not provide a w-2 form.. just a number on a piece of paper... Where should this be reported??? Schedule C is not actually correct but do not have a w-2 for this year... any suggestions.. thanks.... :-)

[MAMalody]

Preparing return for minister who has had a w-2 from his church for the last several years... used that information along with the form 2106 and rental allowance to report on SE. This year, he has moved on to another church but the prior church did not provide a w-2 form.. just a number on a piece of paper... Where should this be reported??? Schedule C is not actually correct but do not have a w-2 for this year... any suggestions.. thanks.... :-)

Since he did not receive a Form 1099 Misc, I would go ahead and report it on line 7 of Form 1040, use Form 2106 and so on like normal. The IRS will always accept an amount larger on line 7 that the W-2s show. The big thing for them is if line 7 is less that the total of W-2s. While I don't know everything, I do specialize in clergy taxes and if you have further questions feel free to contact me at [email protected]. Be advised, if you contact me directly you will not have the benefit of peer review this board makes available.

I hope this helps.

Mike