I'm a tattoo artist working for a shop. I pay the shop 50% of what I make. Do I give the shop a 1099 or do they give me one?

[RichardG · Accepted solution]

Whoever collects the money from the customer and gives half to the other should issue the Form 1099-MISC

[cora-rountree]

Ok cool. Then how to I report the amount I made after paying the shop?

[RichardG]

You should report your gross sales (the amount you collected from customers) then deduct the amount you pay the shop as rent.