Guest Speaker Income

If a pastor speaks regularly as a guest speaker at a second church, and receives a check each time, where does he report this income? No W-2 will be given since he is officially a guest speaker. Is this reported on Schedule C? Does the second church have to give a 1099?

Answer

Yes. It would go on the Pastor’s Schedule C.
If it was over $600, the second church should have a W-9 on file completed by the Pastor and should issue a 1099-MISC
Hope this helps,




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