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1099 Payments to Clergy
December 16, 2025
Q. If our organization were to pay a priest to deliver a mass once a week, would these payments be subject to 1099 rules and reporting? Assuming the payment sum at the end of tax year 2025 meets the reporting threshold, should we report these payments to the IRS on a 1099-NEC as nonemployee compensation? Is there an exemption for religious "services"?
A.
(Answered by IOFM's third-party tax expert)
There is no exception to reporting of religious services or payments to priests and ministers. The…
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