Page 6: Additional Ministry Income
Skip this page if every dollar of your ministry pay came through your church salary.
You need this page if you were paid for a wedding, funeral, baptism, guest sermon, chaplaincy or pulpit supply — including cash handed to you with no 1099.
What this page does. It collects ministry money you earned outside your church salary — weddings, funerals, baptisms, speaking, chaplaincy, pulpit supply and honoraria — together with the miles you drove and the expenses you paid to earn it. This income is self-employed ministry income, so the expenses against it matter as much as the income itself.
Before You Begin
Please gather the following information before completing this page:
- Any Forms 1099-NEC you received
- Any Forms 1099-MISC you received
- Records of ministry fees paid directly to you
- Mileage logs, calendars, or travel records
- Documentation for ministry-related expenses
Remember, not all ministry income is reported on a tax form. Even if you did not receive a 1099, the income may still need to be reported.
Completing the Income Section
Ministry Fees and Honoraria
For each type of ministry income listed, enter:
- The amount received by the Taxpayer
- The amount received by the Spouse
- A brief description of the activity
- The state where the services were performed
- Whether a Form 1099 was issued
Examples may include:
- Wedding ceremonies
- Funeral services
- Baptisms
- Guest preaching
- Retreat speaking
- Chaplain services
- Pulpit supply assignments
- Honoraria and love offerings
Additional rows are provided for any ministry income that does not fit one of the listed categories.
Keep Taxpayer and Spouse Income Separate
Please enter income under the person who actually earned it.
Even when filing jointly, ministry income belongs to the individual who performed the services and may affect that person’s self-employment tax calculation.
Reporting Form 1099-NEC Income
If you received one or more Forms 1099-NEC, list each form separately.
For each form, provide:
- Taxpayer or Spouse
- Name of the payer
- Box 1 amount
- Brief description of the services performed
Listing each form individually helps us properly match the income reported to the IRS.
Ministry Mileage
Many ministers use their personal vehicles when performing ministry services outside of their regular church employment.
For mileage reporting, enter:
January Through June
Provide:
- Total ministry miles driven
- Miles for which you received reimbursement
July Through December
Provide:
- Total ministry miles driven
- Miles for which you received reimbursement
The organizer separates the year into two periods because mileage reimbursement rates can change during the year.
The mileage deduction will be calculated automatically.
Important
Please enter miles, not dollar amounts.
For example:
✅ 450 miles
Not:
❌ $300
We’ll calculate the deduction using the applicable mileage rates.
Ministry Expenses
This section allows you to report expenses directly related to earning the ministry income reported on this page.
Common expenses may include:
Travel Expenses
Costs related to ministry travel, such as:
- Lodging
- Airfare
- Tolls
- Parking
Religious Materials
Examples include:
- Sermon resources
- Ministry books
- Study materials
- Christian publications
Office Supplies
Examples include:
- Paper
- Printer supplies
- Postage
- Administrative materials
Meals
Enter meals related to ministry activities when appropriate.
Additional Expense Categories
Several additional rows are available for expenses unique to your ministry activities.
Include a brief description and enter the amount paid.
Ministry Use Percentage
If an expense was used partly for ministry and partly for personal purposes, enter the percentage that relates to ministry use.
For example:
- Cell phone used 75% for ministry
- Computer used 60% for ministry
This helps us calculate the appropriate deduction.
Reporting Form 1099-MISC Income
If you received a Form 1099-MISC showing income in Box 3 (Other Income), please provide:
- Name of the payer
- Amount received
- Brief description of the payment
This allows us to determine the proper tax treatment for the income.
Common Mistakes to Avoid
Don’t Forget Cash Payments
Not all ministry income is reported on a tax form.
Examples include:
- Wedding fees paid directly to you
- Funeral honorariums
- Love offerings
- Speaking fees paid in cash or by check
These amounts still need to be reported, even when a 1099 was not issued.
Avoid Double Reporting Income
If a payment is already reported on a Form 1099-NEC, do not also report the same amount again in the fee section above.
If you’re uncertain, include a note in the comments section and we’ll help determine the correct reporting method.
Use the Correct Taxpayer or Spouse Column
Please report income under the individual who earned it.
This is important because self-employment tax is calculated separately for each person.
Enter Miles, Not Dollar Amounts
The mileage section should only contain the number of miles driven.
We’ll apply the appropriate mileage rate when preparing your return.
Separate Mileage Into the Correct Time Period
Be sure to place mileage in the correct section:
- January through June
- July through December
This helps ensure the proper mileage rate is applied.
Include the State Where Services Were Performed
The state information is important because ministry services performed outside your home state may create additional tax filing requirements.
If you’re unsure whether another state’s filing requirement applies, simply list the state and we’ll review it for you.
Report Only Expenses Related to This Income
The expenses on this page should relate specifically to the ministry income being reported here.
Examples:
✅ Wedding expenses related to weddings you officiated
✅ Mileage for paid speaking engagements
✅ Materials purchased for chaplain services
Church employment expenses that relate to your regular ministry position should generally be reported elsewhere in the organizer (such as Page 20).
When You’re Finished
Take a moment to review the income, mileage, and expense information you’ve entered to make sure everything is complete.
Remember:
- Include all ministry income, even if no tax form was issued.
- Report mileage as miles driven, not dollars.
- Keep taxpayer and spouse activities separate.
- Include notes in the comments section whenever you are unsure about an item.
A complete Page 6 helps ensure that all eligible deductions are considered and that your ministry income is reported accurately.
If you have questions about whether a payment, expense, or ministry activity belongs on this page, simply include a note for us. We’re happy to review it with you and make sure everything is handled correctly.