Is a Federal Employer Identification Number (FEIN) necessary for a church?
Yes. A FEIN (sometimes erroneously referred to as a Federal Tax Number) absolutely is required. IRS Publication 1828 (Rev.7-2002) states every tax-exempt organization, including a church, is required to have a FEIN whether or not it has any employees. It is to be given to the bank when opening church bank accounts and must be used on any employer, employee or self-employed person’s tax forms (e.g., W-2, 1099 MISC, 941 Quarterly Employment Tax Return, 990-T) that must be filed with the IRS to account for pay and any tax withholdings. Churches can obtain a FEIN by submitting an IRS Form SS-4 to the IRS. The FEIN number assigned will be a nine-digit number in the following format: 00-1234567. Q: Does a church have to file an annual income tax return with the IRS? A: No. Exempt churches, their integrated auxiliaries and conventions or associations of churches are not required to file federal income tax returns on church income, or, for that matter, the usual information return filed by tax
