There used to be a 20-point test for determining the status of a worker as an independent contractor versus an employee. While the IRS has done away with that test, you can […]
If cash is paid to the pastor through a love offering or other gift or bonus paid through the church, it is taxable income to the pastor and should be […]
Each person who receives payment for services rendered in a church should be evaluated to determine if they meet the requirements to be considered an employee or a contractor for […]
Pastors should be given a W-2 to report income received from the church. Only contractors who are not considered employees of the church should receive 1099’s if the income is […]
You can get free paper forms from the Social Security Administration office if you would like to visit one to pick these up, or you can file online for free […]
No. It would still be taxable to the minister and would be added to Box 1 of the W-2. The power to dispose of income is the equivalent of ownership.