1099-NEC for Services $600 Plus
No. If the volunteer did a “service” for the church and receive $600 or more collectively in a calendar year… you MUST file a 1099-NEC not a 1099-MISC.
1099-Misc are for non-service items such as rent and prizes.
So even tho the volunteer donates back the money…if they accepted the money for the volunteer work in the first place…a 1099-NEC will have to be filed and sent/given to them =(
