⏱ About 15 minutesCLERGY
SKIP THIS PAGE IFEvery dollar of your ministry pay came through your church salary.
YOU NEED THIS PAGE IFYou were paid for a wedding, funeral, baptism, guest sermon, chaplaincy or pulpit supply, including cash handed to you with no 1099.
WHAT THIS PAGE DOESCollects ministry money earned outside your church salary, plus the miles you drove and expenses you paid to earn it. This is self-employed ministry income, so the expenses matter as much as the income.
Not all ministry income comes with a tax form. Even without a 1099, a wedding fee or honorarium may still need to be reported.
1 · Before you begin
Gather these first. Tick them off as you go.
2 · Completing the page
Work from the top of the organizer page to the bottom. Each section below matches a section on the page.
1Ministry fees and honorariaWeddings, funerals, guest preaching and more
For each type of incomeThe amount received by the Taxpayer and by the Spouse, a short description, the state where the service was performed, and whether a 1099 was issued.
ExamplesWeddings, funerals, baptisms, guest preaching, retreat speaking, chaplain services, pulpit supply, honoraria and love offerings. Extra rows are there for anything that doesn’t fit a listed category.
Keep Taxpayer and Spouse separateEnter income under the person who earned it. Even when filing jointly, it affects that person’s self-employment tax.
2Form 1099-NEC incomeList each form separately
For each 1099-NECTaxpayer or Spouse, payer name, Box 1 amount and a short description of the services. Listing each form helps us match what was reported to the IRS.
3Ministry mileageMiles, split by half-year
January–June and July–DecemberFor each half of the year, enter total ministry miles driven and the miles you were reimbursed for. Rates can change mid-year, which is why the year is split. The deduction is calculated for you.
IMPORTANTEnter miles, not dollars. For example 450 miles, not $300. We apply the correct mileage rate.
4Ministry expensesCosts of earning this income
TravelLodging, airfare, tolls and parking for ministry travel.
Religious materialsSermon resources, ministry books, study materials and Christian publications.
Office suppliesPaper, printer supplies, postage and administrative materials.
MealsMeals related to ministry activities, when appropriate.
Other expensesExtra rows for costs unique to your ministry. Add a short description and the amount.
Ministry use percentageIf something was used partly for ministry and partly for personal use, enter the ministry percentage, for example a cell phone 75% or a computer 60%.
5Form 1099-MISC incomeBox 3, Other Income
For each 1099-MISCIf Box 3 shows income, enter the payer name, the amount and a short description so we can determine the right tax treatment.
3 · Common mistakes that cause delays
The issues we see most often on this page.
Forgetting cash paymentsWedding fees, funeral honorariums, love offerings and speaking fees paid in cash or by check still need to be reported.
Reporting income twiceIf a payment is on a 1099-NEC, don’t also enter it in the fee section. If unsure, add a note.
Wrong Taxpayer or Spouse columnSelf-employment tax is figured separately for each person.
Entering dollars instead of milesThe mileage section is for miles only.
Mileage in the wrong half of the yearUse January–June and July–December so the right rate is applied.
Leaving out the stateServices in another state can create a filing requirement there. List the state and we’ll check.
Including your regular church job expensesExpenses here should relate to this income. Costs for your regular church position generally go on Page 20.
4 · When you’re finished
- Include all ministry income, even if no tax form was issued.
- Report mileage as miles driven, not dollars.
- Keep Taxpayer and Spouse activities separate.
- Add a note in the comments for anything you’re unsure about.
- Continue to Page 7.
Please don’t email tax documents. Email isn’t encrypted. Upload everything together through CyberCabinet when your organizer is complete.