Tax Resources for UCC Employees and Employers

Resources for Employees

NOTE: IRS regulations require that all tax forms be mailed to recipients postmarked no later than January 31, 2024. All 1099-R forms for Pension Boards' members who received annuity income in 2023 will be mailed by our bank, The Northern Trust Company. If you do not receive your 1099-R in the mail, or if you need a duplicate copy, please click here for instructions on how to download a copy from Northern Trust.

Special Tax Notice

Clergy Tax Preparation

2024 Clergy Tax Return Preparation Guide for 2023 Returns 
PBUCC Housing Allowance Board Designation (for tax year 2024)



Clergy Who Received Distributions in 2023

Reporting Payments on Your 2023 Tax Return
Taxpayer-Prepared Supplementary Sheet 1 (for 2023 pension income)
Annuitized Members: Access your Form 1099-R, Update Banking Information, and More!



Beneficiaries of Deceased Clergy Who Received Payments from the Pension Boards in 2023

Reporting Payments on Your 2023 Tax Return
Taxpayer-Prepared Supplementary Sheet 1 (for 2023 pension income)
Annuitized Members: Access your Form 1099-R, Update Banking Information, and More!

(NOTE: Under IRS rules, the clergy housing allowance ends at the member's death. IRS rules do not allow beneficiaries to claim a housing allowance for the period of the year following the clergy member's death.)



Clergy Who Received Short- or Long-Term Disability Benefits in 2023

Clergy Reporting Disability Payments on Your 2023 Tax Return
Taxpayer-Prepared Supplementary Sheet (for 2023 disability income)



Lay Employees Who Received Short- or Long-Term Disability Benefits in 2023

Non-Clergy Reporting Disability Payments on Your 2023 Tax Return




Resources for Employers

2025 Federal Reporting Requirements for Churches

New! Annuitized Members:

Access your Form 1099-R, Update Banking Information, and More!

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