Reporting Payments to Guest Speakers

Occasionally ministers speak for another church and the church collects a love offering that will be paid to the guest speaker. How is the payment reported to the IRS? Is this taxable income to the minister?

If the church paid more than $600 for these services, the church reports these payments to the guest pastor, using Form 1099 Misc. For instructions for Form 1099-Misc, see instructions.

Before February 1st of the subsequent year, a Form 1099-Misc is mailed to the recipient. Before March 1st of the subsequent year the Church files copies of the Form 1099-Misc and a 1096 transmittal form with the IRS.

At the end of the year the guest minister receives Form 1099-Misc and includes the income reported on Form 1099 as taxable wages in their personal tax return.

So yes...the fees paid to guest speakers (non-employees) are taxable, if they exceed $600.