Hi @rjs
Your response to this question was made in 2019, which I believe was prior to the introduction of Form 1099-NEC, where NEC stands for Non Employee Compensation. I understand that Form 1099-MISC is no longer to be used for payments to non-employees, regardless of the payer's status.
Do you also believe that Form 1099-NEC "is only for payments you make in the course of your business. It is not for personal payments."? If so, could you provide a citation to an IRS publication or instruction that supports your belief?
