You are required to complete a 1099-MISC reporting form for an independent worker or unincorporated business if you paid that independent worker or business $600 or more. You add up all payments made to a payee during the year, and if the amount is $600 or more for the year, you must issue a 1099 for that payee.
If the amount you paid the worker totals less than $600 for the tax year, then you are not required to issue a 1099 form.
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