BillM223
Expert Alumni

Get your taxes done using TurboTax

"Do I need to list this as business income with a schedule c?"

 

Yes, you need to have a Schedule C on his return. As NCperson said, this work is employment but paid on a 1099-MISC instead of a W-2, so he must pay self-employment taxes.

 

His "business" is supplying these services to the church.

 

This is how the "employer" (church) avoids paying these same taxes, by putting it all on the "contractor".

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