January-February 2016

Yes. Since the honorarium was $600 or more, Form 1099-MISC should be issued with $750 reflected in Box 7 – Nonemployee Compensation. Since the travel expenses were substantiated, only the honorarium is reportable. If the travel expenses had not been substantiated as to amount, date, and business nature, that amount would need to be included in the Form 1099-MISC reporting.

Dan Busby is president of the Evangelical Council for Financial Accountability (ECFA)—an accreditation organization that sets standards for governance, financial management, and fundraising/stewardship for churches and other nonprofits across the country.

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