Are we required to issue a W-2 for health coverage premiums to our pastor, who claims 100% of his salary as housing allowance?

If the pastor's coverage is through a self-insured church group health plan (including GuideStone coverage), you are not required to include his medical coverage on his W-2. However, you may be required to report Flexible Spending Account or Health Savings Account contributions made on behalf of employees if they exceed certain amounts.

If you offer coverage through a carrier other than GuideStone, it is likely that you are required to report the value of health insurance coverage for him.

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