Why didn't you issue them 1099-NEC forms? All businesses must file a Form 1099-NEC form for nonemployee compensation if all four of these conditions are met:
- It is made to someone who is not your employee.
- It is made for services in the course of your trade or business.
- It was made to an individual, partnership, estate, or corporation.
- The payments made to the payee were at least $600 or more for the year.