As a receiver of the Form 1099-MISC, submit all the information being reported on the form regardless the amounts. There is no minimum reporting requirements.  As IRS also receives a copy of the form, it is important to report your information accurately on your tax return to match their records.

As a sender who issues the Form 1099-MISC, IRS requires you to issue a Form 1099-MISC for any payment at least $600 you made for people to work for you. ( For example, an independent contractor)