Irene2805
Expert Alumni

Get your taxes done using TurboTax

You are correct - The IRS states that you must file Form 1099-NEC, Nonemployee Compensation (NEC), "for each person in the course of your business to whom you have paid at least $600 during the year."  The services have to be performed by someone who is not your employee (including parts and materials) (box 1).

 

Since you only have one to prepare, you can download Form 1099-NEC and instructions from the IRS website.