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"?Church members for reimbursements, including housing payments for missionaries that do not exceed $75 per month or $900 per year.
1099-MISC filing requirement
-
- Senior Member
- Posts: 760
- Joined: Fri Jan 19, 2007 6:28 pm
1099-MISC filing requirement
In the instruction letter that was just received we are told that a 1099-MISC is NOT required for payments to
-
- Senior Member
- Posts: 3908
- Joined: Mon Sep 24, 2007 9:17 am
- Location: Cumming, GA, USA
Re: 1099-MISC filing requirement
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.aclawson wrote:In the instruction letter that was just received we are told that a 1099-MISC is NOT required for payments to
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"?Church members for reimbursements, including housing payments for missionaries that do not exceed $75 per month or $900 per year.
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.