[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304833-105":53,"doc-detail-304833-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","1099-forms-parish-administration-independent-contractors","1099 Forms - Parish Administration – Independent Contractors","","Guidance from the Chancery Finance Office to parish pastors explains annual IRS reporting for non-employee compensation paid to independent contractors and outlines updated 1099 requirements. It notes the shift from 1099-MISC to 1099-NEC in 2020, sets the 2022 creation and filing deadline as January 31, 2023, and recommends distributing revised instructions to staff. The document defines independent contractors versus employees, describes when W-9 information must be collected and retained, and clarifies when 1099-NEC forms are required and who receives copies.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/1099-forms-parish-administration-independent-contractors/304833/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/1099-forms-parish-administration-independent-contractors/304833.png","ImageObject",442,249,{"name":88,"@type":89},"Fahsai","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the annual IRS requirement for parishes regarding non-employee compensation?","Question",{"text":108,"@type":109},"Parishes must report non-employee compensation paid to independent contractors to the IRS using the appropriate 1099 form, and provide a copy to the contractor.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do you determine whether a worker is an independent contractor or an employee?",{"text":113,"@type":109},"The guidance uses Department of Labor criteria such as whether the person runs their own business, is paid for completion versus hourly/salary, provides tools and materials, and whether the parish or the worker decides when and how the work is performed.",{"name":115,"@type":106,"acceptedAnswer":116},"When are 1099-NEC forms required and who receives them?",{"text":117,"@type":109},"If a parish or school pays a contractor $600 or more in a calendar year, it must send a 1099-NEC to the contractor and a copy to the IRS. Incorporated businesses are generally not required to receive a 1099-NEC based on the W-9 information.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304833,1790295128,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},549768702563,"https://ap-avatar.wpscdn.com/avatar/8000c4aa63b76e948b?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786536092046926083","To: Diocese of Fall River Pastors From Chancery Finance Office Date: January 10, 2023  \nRe: 1099 Forms  \nEach year parishes are obliged to report (non-employee) compensation paid independent contractors to the IRS (with a copy of the forms created sent to the contractor) . In 2018 the Chancery provided guidelines in the Parish Living and Administration Guide on what was then the 1099-MISC form used to complete this requirement. The IRS tends to make changes to their process every few years, and notably switched this process to the 1099-NEC form in 2020.  \nThe deadline for creating and filing 1099 forms for 2022 is January 31, 2023. QuickBooks Online allows users to create a e-file 1099s in just a few minutes. With this deadline in mind and understanding that changes have been made over the past few years, we have updated our guidance and have attached it herein for your review. We recommend that you forward the attached guidelines to parish staff responsible for parish tax reporting/vendor management.  \nA copy of these revised guidelines can be accessed on the Chancery Finance page of the Diocesan website using the following link:  \n[https://www.fallriverdiocese.org/chancery-finance-office/](https://www.fallriverdiocese.org/chancery-finance-office/)  \nPlease scroll down to the “Policies and Procedures” section on the bottom right-hand side of the page and select “Parish Administration – Independent Contractors”.  \nPlease do not hesitate to contact me at 508-985-6503 or jharrington@dioc-[fr.org](fr.org) if you have any questions.  \nSincerely,  \nJoseph Harington Director of Finance  \nRoman Catholic Bishop ofFall River  \nParish Administration – Independent Contractors and 1099s  \nProper administration of Independent Contractors is in accord with the Canon Law 1284 guideline to “observe the prescripts of both canon and civil law or those imposed by a founder, a donor, or legitimate authority, and especially be on guard so that no damage comes to the Church from the non-observance of civil laws”.  \nWhat is an Independent Contractor?  \nAn independent contractor is a person or vendor that provides services to a parish for a fee (examples include plumbers, landscapers, electricians) . Businesses sometimes have difficulty differentiating between independent contractors and employees. Criterion for classifying independent contractors vs. employees have been provided by the Department of Labor as follows:  \n\n| Independent Contractor | Employee |\n| --- | --- |\n| Run their own business | Work for someone else's business |\n| Paid upon completion of project | Paid hourly, salary, or by piece rate |\n| Provide own materials tools and equipment | Use employer's materials, tools, and equipment |\n| Work with multiple clients | Typically work for one employer |\n| Temporary relationship until project is completed | Continuing relationship with employer |\n| Decides when and how they will perform work | Employer decides when and how work is performed |\n| Decide what work they will do | Employer assigns the work to be performed |\n| Source: [www.dol.gov/agencies/whd/flsa/misclassification](www.dol.gov/agencies/whd/flsa/misclassification) |  |\n|  |  |\n\nIndependent contractors are typically paid through the accounts payable process and receive a 1099-NEC form at yearend to report non-employee compensation (more on this below), whereas employees are included on the employer’s payroll and receive a W-2 form.  \nPrior to the commencement of any work performed by an independent contractor, the parish should receive a completed W-9 form from the contractor. A W-9 form includes the name, address, and taxpayer identification number of the contractor. A copy ofW-9 forms for all contractors should be kept on file in the parish office.  \nPlease see attached copy of a generic W-9 Requestfor Taxpayer Identification Number Please see attached: Sample Requestfor W-9 Form  \nIn some cases, the parish may be responsible for creating and sending out 1099-NEC forms for thes","cbCaiuWO3NRyOpya","https://ap.wps.com/l/cbCaiuWO3NRyOpya","pdf",300248,"English","# Parish Administration – Independent Contractors and 1099s\n## Independent contractors vs. employees\n## W-9 requirements\n## 1099-NEC overview\n## Responsibility to generate forms\n## Who receives the forms\n## Filing deadline and process","[{\"question\":\"What is the annual IRS requirement for parishes regarding non-employee compensation?\",\"answer\":\"Parishes must report non-employee compensation paid to independent contractors to the IRS using the appropriate 1099 form, and provide a copy to the contractor.\"},{\"question\":\"How do you determine whether a worker is an independent contractor or an employee?\",\"answer\":\"The guidance uses Department of Labor criteria such as whether the person runs their own business, is paid for completion versus hourly/salary, provides tools and materials, and whether the parish or the worker decides when and how the work is performed.\"},{\"question\":\"When are 1099-NEC forms required and who receives them?\",\"answer\":\"If a parish or school pays a contractor $600 or more in a calendar year, it must send a 1099-NEC to the contractor and a copy to the IRS. Incorporated businesses are generally not required to receive a 1099-NEC based on the W-9 information.\"}]","1099 Forms - Parish Administration – Independent Contractors | PDF",1789818341]