[edited] The IRS rule is that you must issue a 1099-NEC to a contractor to whom you pay $600 or more in the course of your trade or business. The IRS also says "you are engaged in a trade or business if you
operate for gain or profit."
https://www.irs.gov/pub/irs-pdf/i1099mec.pdf
You must enter the contractor's SSN or EIN on the 1099-NEC. If the contractor prefers not to divulge his SSN, he can obtain an EIN online here (there's no charge):
https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-n...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
