According to the IRS, if in the normal course of running the church you make payments of $600 or more for services performed by people who are not your employees, the payment must be reported to the IRS using Form 1099-MISC. You must also give a copy of the Form 1099 to the payee.
Some examples of reportable payments are payments to accounting services, attorneys, independent contractors, repair services (e.g. auto, building maintenance, computer). If you make these types of payments, you need to ask the payee for a TIN (taxpayer identification number). The payee may provide the TIN verbally or in writing. Form W-9, "Request for Taxpayer Identification Number and Certification," can be sent to a payee to obtain this information.
If you do not receive a TIN from the payee, you must withhold 28 percent of each reportable payment. (Note: An operating procedure of the Conference Treasurer's Office is to send the payee a Form W-9 to complete before we issue the check. If the payee fails to return the Form W-9, payment is issued less the 28 percent withholding requirement.)
A Form 1099 does not need to be filed for payments to corporations. Refer to the IRS web site www.irs.gov for more information.