Yes, if a consignor is being paid by check, and was paid more than $600 in 2022, you still need to send the consignor a 1099. The method of payment, whether by check, credit card, cash, does not matter. As long as more than $600 was paid, then you need to send the consignor a 1099.
Prior posts mention a 1099-K. Payment Settlement Entities (PSE), such as PayPal or Block, are generally required to send a 1099-K to customers using their platforms when payments in excess of $600 have been processed. Unless you are a PSE, you likely will not be issuing a 1099-K to consignors you paid more than $600. Instead you will issue a 1099 to the consignor.
There are two types of 1099s, a 1099-NEC and a 1099-Misc. 1099-NEC is issued when payment is made to a non-employee (NEC means non-employee compensation). If the person you are paying is self-employed, a freelancer, a contractor, or someone with a side gig, then you will probably want to use the 1099-NEC form. Your consignor might consider themselves self-employed, in which case you will likely send them a 1099-NEC.
A 1099-Misc is for payments unrelated to non-employee compensation. Such payments include rent, prizes, and awards. Here is a link to a TurboTax article that explains the differences between a 1099-NEC and a 1099-Misc.
What Is The IRS Form 1099-Misc
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