1099-NEC FILING for payments to someone by both credit card and check

[Packerfan]

• 1099-NEC payments by both credit card and check to 1 contractor- if contractor was paid over $600 for 2023, $1200 by credit card, but 1 check payment was $225, i.e., less than $600, do I need to issue a 1099-NEC for the $225 paid by check?

[VolvoGirl · Accepted solution]

Yes  you issue the 1099 for the total paid for the year.  Doesn't matter how you paid them, cash, check or credit card.