If the IRS comes knocking ...
Local churches that apply for the Small Business Health Care Tax Credit may receive follow-up inquiries from the Internal Revenue Service (IRS) regarding their claims. Some helpful information about addressing these IRS inquiries is provided below:
- The IRS may send IRS Form 4564 to church (and other employers) on a random basis. This form requests details on type of coverage and a certificate of insurance or copy of the insurance policy.
- Because HealthFlex is a self-funded church health plan, there is no “certificate of insurance” or “insurance policy”.
- The General Board of Pension & Health Benefits can assist participating local churches in responding to the IRS and providing requested information.
- Upon receiving Form 4564, local churches can contact the General Board’s Compliance Department to request the letter of explanation and supporting documentation for the IRS at firstname.lastname@example.org.