I paid a non employee $200. Can I add that as an expense if I do not issue a 1099?

[Coleen3 · Accepted solution]

Yes, you can. You are only required to issue a 1099-Misc if the amount is over $600. See below for more information:

File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:

• At least $10 in royalties (see the instructions for box 2) or broker payments in lieu of dividends or tax-exempt interest (see the instructions for box 8);

• At least $600 in:

  1. Rents (box 1);

  2. Services performed by someone who is not your employee (including parts and materials), box 7;

  3. Prizes and awards (see instructions for boxes 3 
     and 7);

  4. Other income payments (box 3);

  5. Medical and health care payments (box 6);

  6. Crop insurance proceeds (box 10);

  7. Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish (box 7);

  8. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate (box 3);

  9. Payments to an attorney. See Payments to attorneys, later; or

  10. Any fishing boat proceeds (box 5).

In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment (box 9).

https://www.irs.gov/instructions/i1099msc/ar01.html