Does it matter how many times an individual has provided services for for a church when determining whether to provide him with a Form 1099-MISC? Also, should office holders within the church who receive an honorarium receive a Form 1099-MISC?
First, it does not matter how many times an individual has performed services when determining his status as employee (compensation reported on Form W-2) or independent contractor (compensation reported on Form 1099-MISC). The following blog post addressed the key criteria for determining this status:
Employee or Independent Contractor
Church Employee or Independent Contractor
Form 1099-MISC must be filed for any individual to whom $600 or more was paid. The Form 1099-MISC Instructions say regarding box 7:
"Include fees, commissions, prizes and awards for services performed as a nonemployee, other forms of compensation for services performed for your trade or business by an individual who is not your employee."
Second, amounts paid to a non-employee church office holder are also subject to these requirements.