I payed someone to work for me in 2019. Bit I dont have a DBA or EIN number can I still file a 10-99 on them

[CatinaT1 · Accepted solution]

Yes.  

You need to file Form 1099-MISC, Miscellaneous Income, for each person in the course of your business that you paid during the tax year:

• At least $600 in:

  • Rents.
  • Services performed by someone who is not your employee.
  • Prizes and awards.
  • Other income payments.
  • Medical and health care payments.
  • Crop insurance proceeds.
  • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish.
  • Generally, the cash paid from a notional principal contract to an individual, partnership, or estate.
  • Payments to an attorney.
  • Any fishing boat proceeds.

For more information, refer to this IRS article..