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January 30, 2023
Question

If I paid someone over $600 who was not an employee of mine, how would I send them a 1099 form?

  • January 30, 2023
  • 1 reply
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This person is just an individual with no company or business. Can I still send them a 1099? And what is the correct form to send?

1 reply

January 30, 2023

According to the IRS you are required to send a Form 1099-NEC to contractors you paid $600 or more "... when payments are made in the course of your trade or business... .You are engaged in a trade or business if you operate for gain or profit."   A "contractor" would be an individual or a business.  If you paid the individual in question more than $600, and it was in the course of your trade or business or other activity in which you were trying to make a profit (like a rental property), then you should send that individual a Form 1099-NEC.

 

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