My Husband and I are pastors of a small church about 20 members. They do not pay a salary but give him a small amount to help with his car payment and car expenses. Does the church have to give him a 1099 for this? He has an outside job not connected with the church. In other words, he is bi-vocational.
If the total annual amount is over $600, the church would need to issue him a 1099; however, even if they do not give him a 1099, you will need to report the full amount as taxable income.