Payment for handyman

[Badgerland13]

As a small self employed business person, am I understanding that if it’s under $600, I can pay a handyman $600 without giving him a 1099? What are the ramifications for him if I do not give him a 1099? 

[Critter-3]

If this is someone who has their own business and you only use them once and you get a reciept from them then a 1099 is not really needed.  

[VolvoGirl]

He still has to report all his income even if he doesn't get a 1099NEC from anyone.  It would be self employment income to him and fill out schedule C for it.  He will pay self employment tax on a profit of $400 or more.  

[Badgerland13]

They do not have their own business

[Badgerland13]

He is not employed, so can I pay him $400 without him having to report it and allow me to report it as an expense

[Badgerland13]

Can I pay him in the form of a Menards, gift card and mark it  as a business expense/gift?