You don’t need to send him a 1099NEC. You need to give a 1099NEC (previous a 1099Misc) to anyone you paid $600 or more to for the year. But not to corporations or for merchandise.
You enter it under Contract Labor. If you have the Home & Business version…..
Go to Business tab- then Continue
Business Income and Expenses - Click the Start or Update button
If you haven't added a business yet you have to go though a lot of screens describing your business. Or if you already added your business, you should see the Business Summary page that lists your businesses, (right below the list you can Add Another Business)
Then click EDIT by the business name and the next screen should be a list of topics,
Business Profile, Income, Inventory/Cost of Goods Sold, Expenses, Assets, and Final Details last.
Under Business Expenses, Click Start or Update by Other common business expenses
Contract Labor is the 5th item in list.
