Are Guest Speaker Expenses Taxable

Taxable means what would go on their 1099. Anything paid as a honorarium for their services would be included as part of their “taxable” 1099 income.

What About Food/Lodging/Travel Expenses

There are two ways to handle this so that these would not count as part of their taxable income:

1. The guest pays for everything and then submits an expense report with receipts to be reimbursed by the church.
2. Your church pays for everything and provides the necessary receipts.

Practical Example

Your church wants to fly in a guest speaker for a conference. However the speaker prefers to pay for the travel expenses themselves. You pay the speaker $1,000 for their services at the conference. The speaker after leaving submits an expense report with receipts to the church for the flight, hotel stay, rental car, etc. We would reimburse the individual for the total of the expense report and at the end of the year issue them a 1099 for the $1,000.