Accounting & Reporting Forms

If you haven’t contacted the conference office to set up your account for online reporting, please do so immediately. You will need to have an email address and your church’s tax identification number available. We have provided new church reporting forms to correspond with the new reporting system.

Please begin reporting online at the https://iphcdb.com/client/login.aspx  IPHC Electronic Reporting System. Thank you for your help with the new online reporting system.

2024 Mileage Business Reimbursement Rate is: $0.67 per mile
2024 Mileage Form

1099 Information
Are individuals required to report income less than $600 if they do not receive a 1099?

• Yes, please visit the IRS website for additional information.

Are churches required to send a 1099-NEC if they paid less than $600 to an individual for services?

• Yes, if they do not get a W-9 Form filled out stating they are exempt and put on file with their organization’s permanent records, you are required to withhold and pay to the IRS 24% of such payments. So when they are required to withhold taxes, they must report the amount withheld on a form to the IRS. (See W-9 instructions link: https://www.irs.gov/forms-pubs/about-form-w-9)
• No, if they get a W-9 form filled out  and they are exempt, you are not required to withhold taxes, therefore if the amount is less than $600 they are not required to send a 1099-NEC or 1099-Misc, but individuals are still required to report their income when filing/reporting their annual income/taxes to the IRS.

This information was obtained directly from the IRS website, please read over the information on the links above carefully and contact your tax advisor if you should have any questions. The Appalachian Conference or it's personnel are not required to give or interpret legal tax advice, but can direct you to the IRS website so you can read and obtain important tax information.