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  • Tips for Treasurers

Reporting payroll deduction contributions

September 12, 2022

A separate segregated fund’s (SSF) sponsoring connected organization may use a payroll deduction system to collect and forward contributions from members of its restricted class. SSFs report receiving individual contributions via payroll deduction on Form 3X, Line 11(a). Once aggregate contributions from an individual exceed $200 for the calendar year, they are itemized on Line 11(a)(i). Payroll deductions may be reported using a lump sum for the reporting period rather than disclosing each deduction separately. Consult our website for more information.