Local churches and pastors are reminded that clergy compensation should be reported by the local church to the pastor on a W-2 form on or before January 31. In general, non-employees providing miscellaneous services to the church should receive a 1099-MISC reporting payments if payments are equal to or exceed $600 for 2009 by January 31. Instructions for completing a W-2 for clergy and information on the differences in employees and contractors can be found on our Training Materials page. Instructions for completing a 1099 form can be found on the IRS website.