1099-nec for non-filer

[Kev6104]

My dad does not have to file a tax return for 2023 due to income or lack thereof.  He did start having someone in to clean and care for him and have paid them more than $600.  Does he need to file a return or can he just e-file the 1099-nec?   After reading the guidelines for 1099-nec I am pretty sure that the 1099-nec is appropriate, but what are you thoughts?

[VolvoGirl]

He doesn't have to issue them a 1099NEC.  That is if you pay someone from your  business., not for personal expenses.  

[Kev6104]

Ok then,   Thank you so much for your help.