Get your taxes done using TurboTax

If you are a private person, you don't have to issue a 1099, only if you are also in business.

 

For 2019, non-employee compensation goes in box 7 of form 1099-MISC.  For 2020, you use new form 1099-NEC.

 

If you use Turbotax Self-Employed version, the program can prepare a 1099 for you.  It gets e-filed with one copy to the contractor and a copy to the IRS.  You also send the IRS a 1096 form, which is a summary of all the 1099s you issued for the tax year.  Or, there are several online sites that will e-file a 1099 and 1096 for you for about $5.  I've used them in the past with no problem, although I won't endorse a specific site.

 

If you want to file on paper, you have to obtain special forms from the IRS or from a business forms supplier.  You can't just download it and fill it out.