For those missionaries on deputation, on furlough, or based Stateside:

If you receive a love offering of $600.00 or more, the church may ask you to complete a W-9. You do not need to complete a W-9 for gifts under $600.00.

If the church does ask you to complete a W-9, you should NOT include this amount on your EOM. The church should be sending you a 1099 at the end of the year. Including this amount on your EOM would cause you to be taxed twice on that amount.

If the church does not ask you to complete a W-9, or if the love offering was under $600.00, you should include it in Box C on your EOM.