What is sent to IRS when Pastors only receive love gifts
by Kathy Butler
Church Accounting Package
Question regarding 1099 and love gifts:
After reading through several links on your website, I am understanding that our church needs to give our pastor a 1099 form which has the total of his love gifts received through the year.
Do I include his housing allowance total on this as well?
What form if any does the church have to file to the IRS, concerning this 1099?
We are a small membered church and we are not required to file any 990 or 941 forms. Our pastor does not receive any type of salary, just the love gifts periodically through the year on certain dates, and a weekly housing allowance.
No, you would not include his housing allowance on a 1099 (there is no place for it). You would simply give him a letter from the church (for the housing allowance...if you are filing a 1099 for the love offerings).
If he was paid $600 or more in regular love offerings, you will need to issue him a 1099-MISC and send the IRS a copy of that 1099MISC and a Form 1096.
Please consider purchasing the Church Accounting Package for more information on handling love offerings and minister's taxes.