I published my first ebook on Kindle in 2022. I hired an editor and paid her to edit and publish. She lives in Canada. What forms do I need to fill out, if any?

I think TurboTax online may have posted my question in the wrong category. It’s self-employment question. 

Send 1099-NEC and keep a copy to document your expense. 

Thank you. Where do I fill one of those out? I’m very new to this. Much appreciated. 

I just looked it up. Is there going to be a late penalty? 

At least in Home and Business version when you start a new return you are given the opportunity to produce one. Otherwise download one and mail. 

https://www.irs.gov/pub/irs-pdf/f1099nec.pdf

Could be $110 but I don’t know how aggressive the IRS is in assessing it. 

According to my records I paid her less than $600.00 

TurboTax online says: 

If you paid an independent contractor or other nonemployee $600 or more for services they performed for your trade or business, you’ll need to issue them a 1099-NEC. You’ll also need to file this info with the IRS to report this payment.

Example: Riley's a web designer and hires a freelance writer, Jo, to write content for one of their web projects. Jo charges Riley $1,000 for this work. Riley must send Jo a 1099-NEC to report the income they paid Jo, since it’s at least $600.

These situations are less common, but you'll need to fill out a 1099-MISC if, during the course of  business, you've paid:

• At least $10 in royalties or broker payments instead of dividends or tax-exempt interest
• You paid someone more than $600 in rents, prizes and awards, other income payments, fishing proceeds, payments to an attorney, medical and health care payments, crop insurance proceeds, Section 409A deferrals, or nonqualified deferred compensation
• You sold at least $5,000 of consumer products to an individual on a buy-sell, deposit-commission, or other similar commissions basis for resale

When you do your taxes with TurboTax, we’ll tell you how to fill out a 1099-NEC or a 1099-MISC.

Do I still need to send it? 

Edit. It appears I chose a bubble that says I paid $600 or more and that’s not the case. But it’s good to know for future reference. Thank you! 

Congratulations on publishing your ebook! Regarding forms, since you hired an editor from Canada, it's advisable to check if any tax-related forms are required. Depending on your location and the editor's status, you might need to handle tax implications or agreements. Consider consulting with a tax professional to ensure compliance and a smooth process.

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