Important Tax Deadline for all Churches: January 31, 2014

US Government January 17, 2014

W-2 (wage & tax statement) must be issued to each employee by this date. Copies of W-2 forms (Page A) must be mailed by February 28, 2014 to the following address: Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001.

1099-MISC (statement for recipient of miscellaneous income) must be issue a 1099-MISC to any self-employed person to whom the church paid nonemployee compensation of $600 or more in 2013.
4th quarter 941 (employer's quarterly federal tax return) and remit any taxes withheld for the 4th quarter 2013.
Kentucky Transmitter Report (form 42A806) accompanied by copies of all W-2 forms issued. Also submit form K-3 (Kentucky employer's Income Tax Withheld worksheet and annual reconciliation) along with any taxes withheld for the period ending December 31, 2013.
In Jefferson County churches must file the 4th quarter W-1 (Louisville/Jefferson County Metro Revenue Commission form for employers quarterly occupational license fees withheld) along with any taxes due/withheld for the period ending December 31, 2013.