Do I need to issue a Form 1099 to contractors or persons that performed repair service?
According to the IRS, if in the normal course of running the church you make payments of $600 or more for services performed by people who are not your employees, the payment must be reported to the IRS using Form 1099-MISC. You must also give a copy of the Form 1099 to the payee. Some examples of reportable payments are: payments to accounting services, attorneys, independent contractors, repair services (e.g. auto, building maintenance, computer). If you make these types of payments, you need to ask the payee for a TIN (taxpayer identification number). The payee may provide the TIN verbally or in writing. Form W-9, “Request for Taxpayer Identification Number and Certification”, can be sent to a payee to obtain this information. If you do not receive a TIN from the payee, you must withhold 28% of each reportable payment. (Note: An operating procedure of the Conference Treasurer’s Office is to send the payee a Form W-9 to complete before we issue the check. If the payee fails to return
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