If I use an individual for courier service should I report that on a 1099?
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If I use an individual for courier service should I report that on a 1099?
Yes, if both are true:
1) You're paying the individual for courier services provided to a trade or business. For example, if you pay a courier to haul a box of cigars from your house, over to Uncle Ned across town, that's not reportable on a 1099.
2) The total amount you pay to the courier equals or exceeds $600 in a calendar year.
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