Guest speaker's compensation & 1099 reporting

by Lynda
(Iowa)

Our church is in the position where we do not have a pastor at the present time. We are supplying our Sunday service with a guest speaker.

When we have a guest speaker we give them $125 for speaking, current IRS mileage rate and $15 for a meal.

When doing research on what is an appropriate amount to pay a speaker these items were broke out.

The question that I have, what part of the money that we give the speaker is reportable on the 1099-Misc form if we pay him over the $600 amount.

If all of it is reportable as income, what advantage for the church or the speaker is it that it is broken out.

Thanks in advance.
Lynda