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?
Yes. It would go on the Pastor’s Schedule C. The first church would not issue anything; however, the second church should issue a 1099-MISC …if it was over $600 annually.