Church paid individual men to preach for us. On 1099 MISC, on which line do I report the income? Do they need to pay self-employment tax?

[blach00]

Payments were from 600 to 5000 for the volunteer preachers

[blach00]

Thank-you

[JulieCo · Accepted solution]

Yes, for each individual where payments during 2017 total $600 or more, the church needs to supply each of them with a 1099-MISC.  

The total amount paid to the individual during the year will be entered in Box 7 Non-Employee Compensation. 

And, yes, if due, the receiver of the 1099-MISC will be responsible for any self-employment tax that they may owe from receiving those funds.  

[blach00]

Thank-you

[JulieCo]

You are welcome

[Opus 17]

Line 7.  You paid for services performed.

How they pay their income tax is not your problem.

[blach00]

Thank-you