The information from the IRS states clearly who must file Forms 1099-K with them for payments. It's not usually any individual.
Who Must File
Every payment settlement entity (PSE) or other party which submits instructions to transfer funds to the account of a participating payee, in settlement of reportable payment transactions, must file an information return (Form 1099-K) with respect to each participating payee for that calendar year. The PSE is business used as an outsource for collection of fees for various companies. The Form 1099-K is filed by the payment settlement entity.
This is not the same as Form 1099-NEC. See the Instructions here.
The PATH Act, P.L. 114-113, Div. Q, sec. 201, accelerated the due date for filing Form 1099 that includes nonemployee compensation (NEC) from February 28 to January 31 and eliminated the automatic 30-day extension for forms that include NEC. Beginning with tax year 2020, use Form 1099-NEC to report nonemployee compensation.
What is NEC?
If the following four conditions are met, you must generally report a payment as NEC. Then file that with the IRS and the payee.
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You made the payment to someone who is not your employee.
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You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations).
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You made the payment to an individual, partnership, estate, or, in some cases, a corporation.
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You made payments to the payee of at least $600 during the year.
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