Who should receive a 1099?

1099 Eligible

Recipients you paid at least $600 for services or $10 in royalties during the tax year who are based in the U.S. and are not your W2 employee.

Exceptions

  • C Corps or S Corps
    • Unless they are law firms & legal providers
  • Payments made via credit cards or third-party payment processors (ex. PayPal, Stripe)
  • Payments made for expense reimbursements

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