Can I file a 1099-MISC if I paid them under $600?

DLennes · ‎February 5, 2020

Hello, I have been looking for an answer to this and haven't found one.

If I pay a contractor of mine, for example, $300 in a year, and they request that I file a 1099-MISC for them, can I? I know I'm not required to, as it is under $600, but if I receive a request from them, is there anything wrong with filing one?

Thanks in advance.

JohnB5677 · ‎February 5, 2020

The IRS mandates that you send contractors a 1099-MISC if they earn over $600 in a year. There is no restriction on sending them one if you paid them less.

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View solution in original post

JohnB5677 · ‎February 5, 2020

The IRS mandates that you send contractors a 1099-MISC if they earn over $600 in a year. There is no restriction on sending them one if you paid them less.

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**Mark the post that answers your question by clicking on "Mark as Best Answer"

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Can I file a 1099-MISC if I paid them under $600?