Should churches issue ministers a Form 1099 or a Form W-2?

Generally, churches should issue ministers a Form W-2 because most ministers are employees for income tax purposes even if they are self-employed for Social Security purposes. If a church pays a minister who is truly self-employed for tax purposes, such as a traveling evangelist, at least $600 a year, the church should issue a Form 1099-NEC to the evangelist.

For more information, view our Ministers Tax Guide.

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