If, in the course of doing business, your business pays another business more then 600 then the 1099-NEC is required. It does not matter whether the actual person doing the work is an employee of another business or has their own business (independent contractor). You give them a W-9 to fill out and return to you that will tell you who to issue the 1099 to and the EIN or SSN of the business.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
