Should a Pastor be Given a 1099 or a W-2?

by Barb
(NY)

I was wondering if a pastor's income should be reported on a 1099 or a W-2? He is the only "employee" of the church. All others are volunteers.

Thanks

Vickey's Reply

If he is an “employee” of the church, then his income should be reported on a W-2.

If no income tax was withheld and sent in on quarterly 941 forms or no other benefits were paid, you would simply report his wages in box 1 and box 16 on a W-2.