Independent Minister to Employed Minister
(Springdale, AR, USA)
We had a youth minister try out last summer. He came twice to preach. The church paid a total of $500.00 for his service. A few months later, he decided this is where he was called to minister. So, he became an employee at that time. I have a W2 prepared for the duration as an employee. My questions are: 1) Do I send him a 1099 for the $500? I realize normally you only do it if $600+. I'm not sure if that rule applies since he is now an employee.