Business & farm

Don't worry about  if someone needs to send you a 1099NEC.  You keep your own good records and report all your income even if you don't get the 1099NEC.   Even if you get a 1099 you can just enter your income as Other Self Employment income or Cash or General.  I wouldn't even enter the actual 1099.  

 

They need to give a 1099NEC to anyone they paid $600 or more to for the year. But not to corporations or for merchandise. 

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Forms-and-Associated-Taxes-for-Indepe...