No, you don't have to file a Form 1099-MISC for non-employee compensation less than $600.
You must file Form 1099-MISC if any of the following situations apply:
Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors.
Rent payments of $600 or more, other than rents paid to real estate agents.
Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows.
Royalty payments of $10 or more.
Payments to certain crew members by operators of fishing boats.
More information about Form 1099-MISC is at
No, you don't have to file a Form 1099-MISC for non-employee compensation less than $600.
You must file Form 1099-MISC if any of the following situations apply:
Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors.
Rent payments of $600 or more, other than rents paid to real estate agents.
Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows.
Royalty payments of $10 or more.
Payments to certain crew members by operators of fishing boats.
More information about Form 1099-MISC is at