Do I need to send a 1099?
The IRS lists four conditions for reporting nonemployee compensation on Form 1099-NEC. Answer them for one vendor.
1. Is this person your employee?
2. Did you pay for services, in the course of your business?
3. Who did you pay?
4. How much did you pay them in the year?
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Answer the questions
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Good to know
File for free
The IRS's IRIS portal lets small businesses file 1099s online at no cost, by typing them in or uploading a CSV.
Ten or more? E-file
If you file 10 or more information returns in total, W-2s included, you must file them electronically.
Foreign contractors
Payments to nonresident aliens go on Form 1042-S instead, and withholding may apply.
Sources: IRS, Reporting payments to independent contractors; IRS 1099-NEC FAQ; IRS, Backup withholding. General information, not tax advice.