A 1099 is the form a business uses to report what it paid a non-employee. For 2026 payments the line is $2,000, not $600. Pay a freelancer $2,000 or more and you must file; pay $1,999 and you do not. The form goes to the worker and to the IRS. Miss it and the penalty runs $60 to $690 per form.
Read the full guide: https://www.claritywithai.org/2026/12/what-is-a-1099-form.html
More in the 1099 hub: https://www.claritywithai.org/p/1099-forms-explained-complete-guide-for.html