How do I report income as a minister from a church that did not give me a 1099 form?

[doneve48]

No 1099 form?

[TomK2023]

Assuming you were not employed (W-2) by the church (full-time minister for them) but performed a service for the church such as a guest minister (self-employed), then you may not get a 1099-NEC if the pay was under $600.   Whether or not you receive a 1099-NEC, your non-employee compensation (and expenses) can and should be reported on Schedule C.

TurboTax FAQ: Is my clergy income subject to self-employment taxes?

Enter Self-Employment Income;

1. Open your return (if not already open).
2. Enter "Schedule C" in the Search box.
3. Click on "jump to Schedule C" link.
4. Answer Yes on the Did you have any self-employment income or expenses? screen. 
   • If you land on the Your 2024 self-employed work summary page, select Review next to the work you're adding income for.
5. Answer the questions on the following screens until you arrive at Let's enter the income for your work.
6. Select Other self-employed income and select Continue.
7. On the next page you can enter any cash, personal checks, credit card payments, etc., related to your self-employment.
8. Select any expense categories you have screen.
9. Select your expenses, then Continue.  
   • If you've already worked in this section, select Edit or Review next to your business.
10. Then select Start or Edit next to an expense type that you had.
11. Enter your expense description and amount, and follow the onscreen instructions.
12. Proceed through the program screens... entering your information.

For more information, please see this TurboTax article: Ministers and Taxes

[Edited 2/28/25 | 8:08am PST]

@doneve48 

[Opus 17]

This is more complicated.

If you are hired by the church, and subject to their control as to things like hours of worship, number of services per day, and when you can take vacations (you answer to a board of deacons, board of elders, pastor-parish committee, or a denominational headquarters), then you are a common law employee.  Even though you are self-employed for some tax purposes, the church must give you a W-2, and report your wages to the IRS on form W-2, W-3 and form 941 or 944.   The church does not withhold income tax or social security or medicare tax, so your wages would be in box 1 and box 16, but boxes 2-6 and box 17 would be empty.

There is a way to file without the W-2, but it would be better to wait to file until you and the church finance committee or treasurer can get educated on proper procedure. 

If you are completely independent and run your own independent church and you answer to no one, then you are self-employed.  You are required to report your income from your own reliable records, even if you don't get tax forms.  (However, the church is still required to issue a 1099-NEC and can be penalized if it does not.).  Note that very few pastors are really independent and self-employed.  You also can't have a non-taxable housing allowance if you are self-employed.