Does our pastor need a w2 or 1099 form ?

by Samantha
(Rogersville Al, United States)

We belong to a small community church. We do not have any other employees. Our pastor has been with our church for 17 years and receives a regular salary.


He isnt offered any benefits like insurance, or retirement. We do not withhold any taxes or social security money for him.

Should he be given a 1099 or a w2 form from the church treasurer?

Also if the church does supply him with a W2 form and he choses to file his taxes thru other means, can any penalities come back on the church?

Comments for Does our pastor need a w2 or 1099 form ?

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Nov 28, 2012
W-2 or 1099...Employee or Not?
by: Vickey

Which one you issue would depend on whether he is considered an employee or not.

See this page Employee or Not for more information.

If he a founder or has full control over the church, you could probably just issue him a 1099; however, if the church hired him and controls his duties...he is an employee and should be issued a W-2.

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