NOTE: Check with your conference to see if they will send your Forms 1099, or if you are responsible for doing it. If the conference will send them, ask what information they need from you.
NOTE 2: Jewel does not prepare or print the Form 1099 for you. Jewel will give you a list of possible candidates, which you must use to figure out the actual recipients and fill out the forms.
The Form 1099 is an IRS form that must be filled out and given to each person or non-incorporated business who received over a certain amount from your church in any calendar year, as payment for a service as an Independent Contractor (this doesn’t apply to employees).
Threshold Increase: The 1099-NEC reporting threshold has increased from $600 (for 2025, filed in early 2026) to $2,000 (for 2026, filed in early 2027). If you're used to the old $600 threshold, be aware that fewer vendors may now require a 1099.
1099s must be postmarked or e-filed by January 31 at the latest.
Ignoring 1099s is not a good option. There are penalties both for failure to file and for filing late.
The following steps give basic info regarding who to send a 1099 to. For more detailed instructions, see 1099s - Who, What, When, and Why and 1099s - Report Generation Details.
To find out if a business you have used is incorporated, do a Google search for “(Your state) secretary of state business search”. Double-check the address, and make sure their filing is current. If you can't find a company in the database, it is better to send a 1099 that they don't need than to miss one that should have been sent.
Hopefully, you wrote strong memos so you can tell what each payment was for (if you didn’t, note how much easier this would be if you had, and work on that for next year). Look at the checks. Were you paying for a product or a service? Was it a reimbursement? If so, products or reimbursements do not require a 1099.
In order to get the information needed to file a 1099 for a person or business, you need them to fill out Form W-9. You will keep this form in your permanent files, locked securely with your other church records. DO NOT LEAVE ANY COMPLETED Form W-9 LYING AROUND UNSECURED.
NOTE: If you already have a Form W-9 that was filled out by them in a previous year, they do not need to fill out another one. And it is your responsibility to send out Forms 1099 regardless of whether or not you can obtain the W-9, SSN, or EIN.
You can download Form W-9 from the IRS here: https://www.irs.gov/pub/irs-pdf/fw9.pdf
You need to hand deliver or mail Form W-9 to every person and unincorporated business that is on your list. Timing is crucial, as you are responsible for sending out the 1099s by January 31. Ideally, you would ask them to fill out Form W-9 while they are doing the work for the church. But if you did not do it then, do it now. Be sure to fill out a 1099 for yourself, if needed.
Most of the businesses will be accustomed to filling this out. Some of the other individuals may ask what it is for. Just tell them it is a requirement for the IRS and you are following your auditor’s instructions. If you have a person who refuses to fill it out, contact your conference office.
TIP FOR NEXT YEAR: It is much easier to get a person/business to fill out Form W-9 while they are doing the work. In fact, before you write them a check that would bring them up over the reporting threshold for the year, hand them the W-9 and say “I will give you this check, but I need this from you first.” Then you won’t have to be scrambling when December comes!
In order to fill out your 1099s, you also need your church’s EIN or TIN if your conference requires that churches have their own, or the conference may have you use their EIN. This is a federal number (not your state tax exempt #). You should have, in your permanent files, your IRS Notice from when they issued this number (or LTR147C if you had lost it and requested a copy). If you cannot find one of those documents, you may be able to find it on a previous year 1099. It is a 9-digit number that is configured like this: XX–XXXXXXX. If you cannot find it in your records, ask your conference office if they have it.
There are two ways to file: electronically or on paper.
Electronic Filing
If you have more than ten 1099s to file, you are required by the IRS to file them electronically. If you have used a certain 1099 efile service in the past and want to use the same one again, that is fine. Or you can look at these websites:
The charge is small for each form filed, and is more than worth it to avoid the hassle of obtaining paper forms and filling them out and mailing them.
Paper Filing
You can order 1099-NECs (Non-employee Compensation), 1096s and instructions for completing both at https://apps.irs.gov/app/taxmat/information-employer-returns/. If you paper file, you will need to complete a Form 1096 as a summary form to send with the 1099s that go to the IRS. You will want to order the forms as soon as possible as it takes several weeks for them to arrive. It is recommended to get a few extras of each form in case any errors are made.
If you don't get the forms in time, or want to purchase locally, you can get them from an office supply store. However, the forms are typically sold in packages of 25 or 50.
Remember: Every form for the current year must be post-marked or electronically filed by January 31 of the next year. This includes the 1099-NECs to individuals as well as the 1096 and IRS copies of the 1099-NECs to the government. Don’t leave it until the last minute and risk penalties for not filing!
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The original version of this page was provided to Jewel by the Georgia-Cumberland Conference Audit Team. Created by Linda McCabe.