Must a self-published author earning hobby income issue a 1099-MISC

[brblyn58]

I am a self-published author, declaring hobby income because I have losses more than the 3-year out of 5 period.   Thus, I am not filing as a business.  I understand that if I pay via credit card or an online payment service, they could be subject to a 1099-K and I would not have to concern myself with this, but if I pay more than $600 via check, must I issue a 1099-MISC given I am not considered a business for IRS purposes?

[Vanessa A]

No.  If you are not a business, you do not need to issue a 1099.  A hobby is not a business.  It is not treated as business income.  It is treated as Ordinary income and not subject to self-employment taxes.  

[brblyn58]

After rereading my question, I realized I had inadvertently removed the part about my question being related to payment to an illustrator for their services.  I presume the answer is still the same, however?

[Vanessa A · Accepted solution]

Yes.  As an individual, even engaged in a hobby, you do not have to issue a 1099 to people who do work for you.