⏱ About 10 minutes
SKIP THIS PAGE IFNeither of you worked outside ministry, took nothing from a pension or IRA, received no Social Security, and put nothing into a retirement account.
YOU NEED THIS PAGE IFEither of you had a non-church job, drew on a retirement account, received Social Security or a K-1, or made an IRA, 403(b) or 401(k) contribution.
WHAT THIS PAGE DOESCovers everything earned outside ministry: W-2 jobs, retirement distributions, Social Security, jury pay, K-1s, plus your retirement contributions for the year.
This page covers income from outside your ministry work, and the retirement contributions that may lower your tax.
1 · Before you begin
Gather these first. Tick them off as you go.
2 · Completing the page
Work from the top of the organizer page to the bottom. Each section below matches a section on the page.
1No non-clergy income?Check the box, then go to retirement contributions
If you had noneIf neither of you had non-clergy wages or other earned income, check the box at the top and go straight to the Retirement Contributions section near the bottom.
2Non-clergy wages (W-2)One line per employer
For each employerTaxpayer or Spouse, employer name and Box 1 wages. For example part-time, school, administrative or retail jobs, or any work that isn’t ministerial. The organizer totals them.
3Retirement distributions (1099-R)One line per form
For each 1099-RTaxpayer or Spouse, payer name and the gross distribution from Box 1.
Qualified Charitable Distribution (QCD)If part of the distribution went directly from your IRA to a charity, enter that amount separately. QCDs often get favorable tax treatment.
4Social Security, jury pay and other incomeSSA-1099 Box 5 and anything else
Social SecurityEnter the amount from Box 5 (Net Benefits) of your SSA-1099.
Jury duty and other incomeJury pay, taxable awards and other taxable payments that don’t fit elsewhere. Add a short description.
5Schedule K-1Partnerships, S corporations, trusts, estates
For each K-1Enter the entity name and whether it belongs to the Taxpayer or Spouse.
IMPORTANTInclude a copy of every Schedule K-1 with your documents. The name alone isn’t enough to prepare your return.
6Retirement plan coverage and contributionsWho was covered and what you put in
Plan coverageMark whether the Taxpayer, Spouse or both were covered by an employer or church retirement plan, such as a church plan, pension, 401(k), 403(b) or government plan. It affects whether some contributions are deductible.
ContributionsEnter each person’s contributions for the year: Traditional IRA, Roth IRA, 403(b) payroll deductions, and other plans such as 401(k), SIMPLE IRA, SEP IRA or 457.
3 · Common mistakes that cause delays
The issues we see most often on this page.
Putting clergy W-2 income hereMinisterial W-2 income belongs on Page 5.
Using the taxable amount on a 1099-REnter Box 1, the gross distribution, even if tax was withheld or part was rolled over. Mention any rollover in the comments.
Counting a gift as a QCDThe money must go directly from the IRA to the charity. If you received it and then gave it, it generally isn’t a QCD.
Using the wrong Social Security figureUse Box 5 of the SSA-1099, which often differs from the gross benefit.
Including church 403(b) contributionsEnter only what was deducted from your own pay, not employer or church contributions.
Missing contributions made after year-endSome IRA contributions made early next year can count for 2026. Enter the amount and note the date in the comments.
Missing K-1sA missing K-1 is one of the most common causes of delay.
4 · When you’re finished
- Check you’ve included all non-clergy W-2s, retirement distributions, Social Security, K-1s, plan coverage and contributions.
- Add a note in the comments if you’re unsure where something belongs.
- Continue to Page 8.
Please don’t email tax documents. Email isn’t encrypted. Upload everything together through CyberCabinet when your organizer is complete.