For those seminarians in a summer parish placement, the parish is to provide room and board and $300.00 per month. This is considered a scholarship to support them in their education and formation. At the end of their assignment, you should provide a letter to the seminarian stating the amount of financial support you provided during the summer. The seminarian is to provide this letter to whoever prepares his income taxes. This is in place of a W-2 or Form-1099. Seminarians should not be paid through your payroll and they should not be issued a W-2 or 1099.