Businesses or individuals who pay non-employees $600 or more for services in a tax year must file a 1099-NEC form with the IRS. The form must be filed for each non-employee(not per job) who has received a payment of $600 or more. For example, if you pay seven different independent contractors more than $600 each in a tax year, you must file seven separate 1099-NEC forms with the IRS.
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