Who needs to file 1099-NEC?

I have an accountant who has helped me and my deceased mother's estate with basic accounting last year.

The services were provided primarily for the estate, once it was established.

The accountant is telling me I need to file a 1099-NEC to report payments made to her in 2024.  But in reading the "Who needs to file" instructions for 1099-NEC, it seems to read as something that should be filed by businesses for service provided, not by persons or estates.

Can anyone provide clarification to this rule?

(In asking TurboTax AI assistant, it said "businesses or individuals - blue text pasted below" - so I'm confused about the requirement.)

From TurboTax AI answers:

Form 1099-NEC is required to be filed by businesses that have paid $600 or more to non-employees, such as independent contractors or freelancers, for services rendered during the tax year. Here are the key points:

  • Who Files: Businesses or individuals who pay non-employees for services.
  • Payment Threshold: Payments of $600 or more in a calendar year trigger the requirement.
  • Purpose: To report nonemployee compensation to the IRS and the recipient.