Reporting Payments to Independent Contractors

January 23, 2017

If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business. If the following four conditions are met, you must generally report a payment as non-employee compensation.

  1. You made the payment to someone who is not your employee;

  2. You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations);

  3. You made the payment to an individual, partnership, estate, or in some cases, a corporation; and

  4. You made payments to the payee of at least $600 during the year.

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