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Explains reasons churches may start payroll services, the inquiry and quote process, and introduces Basics for the 1099-R tax form, including key box codes, taxable vs. non-determined amounts for housing allowance, and how amounts flow into IRS Form 1040. Includes 2019 retirement plan contribution limits, catch-up rules for participants over 50, and compliance notes emphasizing educational information only.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/winter-2018-2019-newsletter-payroll-service-and-1099-r-basics/301911/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/winter-2018-2019-newsletter-payroll-service-and-1099-r-basics/301911.png","ImageObject",442,249,{"name":88,"@type":89},"Clementine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What reasons might lead an EFCA church to consider starting FCMM Payroll Service?","Question",{"text":108,"@type":109},"Common reasons include transitioning from a long-serving volunteer, IRS reporting errors, difficulty understanding regular employee and pastoral employee practices, lack of internal capacity, and a desire for “peace of mind.” Some churches also want to simplify FCMM LTD Insurance participation and automate FCMM Retirement Plan remittances.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information should be noted if you received FCMM retirement distributions in 2018?",{"text":113,"@type":109},"After the tax year ends, FCMM sends one or more Form 1099-R to distribution recipients and to the IRS, reflecting income or rollover activity. 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After gathering information, FCMM will provide you with a quote for the service cost and an explanation of the implementation process.  \nBasics for 1099-R Tax Form  \nIf you received one or more distributions from your FCMM retirement funds in 2018, please make note of the following information.  \nAfter the close of a tax year, your retirement plan sends one, or more, Form 1099-R(s) to each distribution recipient and to the IRS, reflecting any activity of income or rollover  \nCont. on p. 2  \nRetirement Plan Contribution Limits for 2019  \nThere are two types of maximum contributions to retirement plans: the overall limit and the salary deferral limit. The IRS has established the following amounts for both limits in 2019. It isthe responsibility of the employer to ensure the limits are not exceeded.  \nThe overall limit includes the sum of employer contributions and employee salary deferral contributions to all 403(b) and 401(k) plans. The 2019 year overall contribution limit is the lesser of $56,000 or 100% ofincludible compensation which excludes a housing allowance. This overall limit is also known as the 415(c) limit.  \nThe salary deferral limit covers all pre-tax and Roth employee deferrals to all 403(b) and 401(k) plans. The 2019 annual limit is $19,000. This salary deferral limit is also known as the 402(g) limit.  \nA participant over age 50 can make catch-up deferral contributions, in addition to these limits, of up to $6,000 .  \n(Please note: These limits apply only to the maximum amount for contribution. The employer’s calculation of percentage rate for all contributions to FCMM is based on the salary plus housing allowance and any other amounts that are excludable from gross income under the IRS Code.)  \nFCMM Benefits & Retirement • 901 East 78th Street • Minneapolis, MN 55420 • www.[fcmmbenefits.org](fcmmbenefits.org)  \nBasics for 1099-R Tax Form Cont. from p. 2  \ndistribution from your account. Box 7 will contain a code classifying the type of distribution. (Examples include: 7 for normal distribution; B for Roth distribution; G for rollover to another account.)  \nForm 1099-R Box 1 lists the gross (total) distribution. Box 2a lists any portion of your distribution that has been determined to be taxable.  \nIf your distribution was designated by FCMM as housing allowance eligible, Box 2a will be blank and Box 2b will be checked to indicate “Taxable amount not determined”.(Contributions made while a minister or missionary was qualified for a housing allowance, and earnings on those contributions, are eligible for the housing allowance exclusion when distributed. FCMM designates 100% of such distributions as housing allowance.)  \nThe reason the taxable amount has not been “determined” is that you must maintain records to be able to document your eligible housing allowance expenses (not exceeding the fair rental value guideline) and to report any unused amount as taxable income. If you used the full amount of your housing allowance designation, there is no additional income to report.  \nThe amount in Form 1099-R Box 1 is reported on your tax return Form 1040 in Line 16a “Pensio","cbCail66W5mK1YUG","https://ap.wps.com/l/cbCail66W5mK1YUG","pdf",845020,"English","# News & Notes\n## Winter 2018-2019\n## When is a Good Time to Consider a Payroll Service?\n## Basics for 1099-R Tax Form\n## Retirement Plan Contribution Limits for 2019\n## Basics for 1099-R Tax Form (Cont.)\n## The Employer’s Compass Navigating Your Employee Benefit Plans\n## Notify Employees Annually of Eligibility to Participate","[{\"question\":\"What reasons might lead an EFCA church to consider starting FCMM Payroll Service?\",\"answer\":\"Common reasons include transitioning from a long-serving volunteer, IRS reporting errors, difficulty understanding regular employee and pastoral employee practices, lack of internal capacity, and a desire for “peace of mind.” Some churches also want to simplify FCMM LTD Insurance participation and automate FCMM Retirement Plan remittances.\"},{\"question\":\"What information should be noted if you received FCMM retirement distributions in 2018?\",\"answer\":\"After the tax year ends, FCMM sends one or more Form 1099-R to distribution recipients and to the IRS, reflecting income or rollover activity. The guidance focuses on how to interpret distribution codes and taxable reporting.\"},{\"question\":\"How do 2019 retirement plan contribution limits work for 403(b) and 401(k) plans?\",\"answer\":\"There are two maximums: the overall limit (sum of employer contributions and employee salary deferrals) and the salary deferral limit. For 2019, the overall limit is the lesser of $56,000 or 100% of includible compensation, and the annual salary deferral limit is $19,000, with catch-up deferrals up to $6,000 for participants over 50.\"}]","Winter 2018-2019 Newsletter - Payroll Service and 1099-R Basics | PDF",1789786714]