@Critter-3 wrote:
No you don't ... they gave you receipts for their services for your records.
Are you sure about that? I think you read the question too fast, you wouldn't usually make this mistake.
If the taxpayer is a business (reports the piano teacher income as a side gig on schedule C) then the piano teacher much issue a 1099 to anyone that they pay more than $600 in the year, for services in connection with the business. I've never seen a piano tuner charge $600 (unless you have a lot of pianos or tune them every month) but if the amount is more than $600, you must issue a 1099.
"People who do work for me" is even more complicated. They are either employees or independent subcontractors. If they are employees, you need an EIN for your business and you must give the employees a W-2 for their wages; you must also withhold and pay social security and medicare tax and file a form 941 with the IRS quarterly, and follow lots of other rules. If they are independent subcontractors, you issue a 1099 if you paid them more than $600 during the year.
You should have given each of your vendors and contractors a form W-9 to collect their tax number before you made your business arrangement or paid them. If they checked the box that they are a S or C corporation, you don't need to issue a 1099. But if they are a sole proprietor or partnership, you issue a 1099. In this case, since the payment was compensation for services performed, it would be a 1099-NEC.
