Certain church employees, including most pastors, should have the RP boxed checked on their W-2. Here is the information we have received from the Nazarene Church as is on the Nazarene Pensions and Benefits web site (bold emphasis added.) This information was obtained on December 14, 2016.
"One item may apply to church employees. It is "Retirement Plan." Box 13 must be checked if the employee is an active participant (for any part of the calendar year) in a retirement plan maintained by the church employer. Box 13 must be checked for all employees performing ministerial duties who are district-licensed ministers or ordained ministers, and who have served as either pastors or as full-time associates earning their full livelihood from that ministry. Employers who have contributed to the Nazarene 403(b) Retirement Savings Plan on an "above salary" basis for either a minister or a lay employee must also check this box. A lay employee having a 403(b) contribution only under a voluntary salary reduction basis should not check this box since it would already be reflected in Box 12 using Code E."
- To uncheck the RP box, double-click on the 'X' to remove it.
The information contained in this web page is of a general nature. It is not offered as specific legal or tax "advice." Each person, local church, and district should evaluate their own unique situation in consultation with their local legal and tax advisors. We are not responsible for the accuracy of information on other web sites, including information quoted from other web sites or sites linked to from this page.