MinistryWorks

The I-9 and W-4: Pay special attention to these documents

Form I-9 verifies that every employee is legally eligible to work in the United States. All churches and related ministries must ensure that an I-9 is on file for every employee. Audit your I-9 forms annually—if you find a mistake, make the correction, then date and document the reason.

Form W-4 determines employees’ withholding amounts for federal income tax. Every employee must fill out a Form W-4. Pastors choosing to make quarterly tax payments on their own may choose to mark “exempt” on a W-4 and sign.

A State Withholding Form determines the correct amount of state income tax to withhold from an employee’s pay.

MinistryWorks Tip: I-9 forms can be grouped together in one file. This practice makes it easier to look for errors or omissions. In case of an audit, your ministry can produce the forms without compromising protected employee files.

The information in this article is intended to be helpful, but it does not constitute legal advice and is not a substitute for the advice from a licensed attorney in your area. We strongly encourage you to regularly consult with a local attorney as part of your risk management program.

You could claim up to $33,000/employee with the
Employee Retention Credit.

Select your organization type
to learn more.

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