1099-MISC filing requirement

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aclawson
Senior Member
Posts: 712
Joined: Fri Jan 19, 2007 6:28 pm
Location: Commerce Twp, MI

1099-MISC filing requirement

Postby aclawson » Sun Dec 07, 2014 8:59 am

In the instruction letter that was just received we are told that a 1099-MISC is NOT required for payments to

Church members for reimbursements, including housing payments for missionaries that do not exceed $75 per month or $900 per year.


Does this mean that if a specific member did receive more than $900 in reimbursements throughout 2014 I am required to gather the 1099-MISC information? Or does the $75/$900 threshold apply only to "housing payments for missionaries"?

eblood66
Senior Member
Posts: 2028
Joined: Mon Sep 24, 2007 8:17 am
Location: Cumming, GA, USA

Re: 1099-MISC filing requirement

Postby eblood66 » Sun Dec 07, 2014 11:12 am

aclawson wrote:In the instruction letter that was just received we are told that a 1099-MISC is NOT required for payments to

Church members for reimbursements, including housing payments for missionaries that do not exceed $75 per month or $900 per year.


Does this mean that if a specific member did receive more than $900 in reimbursements throughout 2014 I am required to gather the 1099-MISC information? Or does the $75/$900 threshold apply only to "housing payments for missionaries"?

I don't have any authoritarian answer but my reading is that a 1099-MISC is not needed for normal reimbursements regardless of amount and that, in addition, it is not required for housing payments if the housing payments do not exceed the mentioned amounts.

I'd back that up with some reasoning. Normal reimbursements are simply payments for expenses incurred on the church's behalf and those expenses are always backed up by receipts to show the expenses really occurred. These are not payment for services. Housing payments for missionaries that do not exceed $75 per month or $900 per year can probably be considered reimbursement for actual utility expenses incurred by the missionaries. I expect that anything beyond that would be considered rent by the IRS and would therefore require a 1099-MISC.


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