I paid a someone exactly $600 in 2016. Do I 1099 them?

[gatehealing]

All the documentation I can find says if I EXCEED $600 . . . to me, that means $600.01 would be when I'd be required to send 1099. But what about EXACTLY $600??

[VolvoGirl · Accepted solution]

Here's the instructions for 1099Misc.  See bottom of page 1.  It says AT LEAST $600.  Doesn't say Exceed

https://www.irs.gov/pub/irs-pdf/i1099msc_16.pdf