I think you would have to issue 2 W-2s in this situation...but I can not find any documentation to back that up.
So, please consult a CPA or tax professional THAT knows how to do minister's taxes and make for sure it is done correctly.
W-2 change in status or title by: Anonymous
The person's W-2 should not change. If he is still working for the same employer, it should not be different.
The only thing that would be different is what is being taken out of his salary to be reported to the govt. If he is a pastor and chooses to not report as self employed, then his taxes will change, otherwise nothing changes.
He will still be receiving the pay and from the same employer.
If he is to start receiving housing allowance, then the housing allowance is reported in a different box on the W-2 and the only thing that would get charged income taxes would be the portion of his pay that is considered salary and NOT the housing allowance.