@vgentry wrote: "That just seems weird, sending a 15 year old kid a 1099 for mowing the grass."
You have to send the 1099 because you hired him "in the course of your business" and are paying him out of your business account.
If you were paying him out of your own pocket to mow the lawn at your own home, no 1099 would be required.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
