There is no amount that triggers withholding for a 1099 independent contractor. They are responsible for paying their own taxes. W-2 Employees vs. 1099 -Independent Contractors
What's the difference between a Form W-2 and a Form 1099-MISC or Form 1099-NEC?
You can generate 1099s in TurboTax using Quick Employer Forms. Or you can get and file 1099 forms from the IRS.
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