Who is required to receive a 1099

Hi, queenofdanger!

Your question is more of something that concerns taxes. So, I've moved it from Other Money & Services to this forum topic area, where it will be more likely to be noticed and addressed by our Tax Experts.

Thanks!

The person or business that pays MORE than $600 annually to someone for services rendered is obligated to orginate a Form 1099-MISC to document those payments.

Copies of the Form 1099-MISC is sent to the IRS, the state tax authority and to the person to received the payments.