1099 NEC or 1099 MISC

[iyad-alsharif330]

Hello , 

If taxpayer worked for his brother's business , he was assissting online transactions , performing and reviewing online payments , dealing with satate agencies , following up with different accounts , etc... in gemeral administrative and accounting role but not part time or even in daily basis or weekly basis , like on demand 

The questions : 

1. Brothers' business will pay like 8000 before end of the year against these services performed during the year

2. What type of 1099 comply with this payment ?

3. Can the owner of this business in general issue 1099 for his brother ? 

Please advise and if there is anything else to be considered .

Thank you 

[Bsch4477]

He certainly can work for his brother. If he worked under the direction of his brother he was an employee and should receive a W-2. Withholding should have been done by his employer. 

[iyad-alsharif330]

No , he was not working under his brother direction , it was like he was covering business issues that other employees could not do it  but it was on the basis of his brother demand ? what do you think ? 

[Bsch4477]

• https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined#:~:text....

[iyad-alsharif330 · Accepted solution]

Thank you , exactly the one who received the service has no controll on what wil be done and how  , he was looking for results only as he requsted .

Thank you