Vanessa A
Expert Alumni

Self employed

When you say to another freelance individual, does that mean you are also a freelance individual?  If so, then yes, you would need to file the 1099-NEC to deduct the payments made to the other freelance individual. A freelance individual is considered self-employed and treated as a business. 

 

If this has nothing to do with you earning money (ex. homeowner hiring a contractor), then no, you would not issue a 1099-NEC. 

 

 

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