pulpit supply allowable deductions?
in 2012 I was asked to be pulpit supply for a rural church, Sunday and mid-week services. I filled in about 10-12 weeks for this church while still working my regular full-time secular job. The "honorarium" I was given barely covered mileage to get to the church (about 45 miles paved roads or 33 miles dirt)the church just called mid-Jan 2013 for my SS# to issue a 1099. I have documented dates when I filled the pulpit, and wrote the miles driven for the services. What are the allowable deductions I can make/take and is the 1099 really needed if after mileage reimbursement the annual honorarium is less than $600