Can I issue someone a 1099-NEC if I am not self employed and I do not own a business?

[jennyy2391]

Can I issue someone a 1099-NEC if I am not self-employed and I do not own a business? My husband and I both file W-2's and and he files a 1099-Misc for some odd and end side job money he WAS making. In the middle of the year, he had a medical emergency and had to pay someone to complete some side jobs he could not. Can I issue this person a 1099-NEC? He was paid between $6000 and $7000. 

[Mike9241]

if you are not operating a business there is no requirement to issue a 1099-NEC, 

[jennyy2391]

No, we are not operating a business, but we have miscellaneous income, and between $6000 and $7000 of that income was paid to my husband (due to original agreements before the medical emergency) and we paid it to another contractor. 

[dmertz · Accepted solution]

It appears that your husband is self-employed, required to file Schedule C, the money paid to the sub-contractor is a business expense and your husband would generally issue a Form 1099-NEC to the sub-contractor.