You can issue a 1099NEC to an independent contractor who was paid to perform work for you. Or you can issue a W-2 to an employee who worked for you and for whom you withheld federal and/or state tax, Social Security and Medicare.
https://ttlc.intuit.com/questions/2584365-am-i-an-employee-or-an-independent-contractor
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
