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1 reply

ColeenD3
April 18, 2022

Yes, assuming it was less than $600.

 

File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.

  • At least $600 in:
  1. Services performed by someone who is not your employee (including parts and materials) (box 1); or
  2. Payments to an attorney (box 1). (See Payments to attorneys, later.)