BobKamman
Level 15
07-20-2023
03:53 PM
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An interesting memo on this issue from a CPA in 2014. It recommends Box 3 of Form 1099-MISC. It also says that the charitable deduction would not be allowed if any expenses are reimbursed, even if only partially. Six months after the 1099's have been filed, I think you're going against the wind by arguing "wrong form." Report it as other income and deal with IRS if you must, if a CP-2000 follows. And try to resolve the issue with the payer organization before 2023 ends.
file:///C:/Users/Bob/Downloads/Memo-TaxabilityofHostFamilyPayments.pdf