Confirm the worker is an independent contractor, not an employee
Collect the contractor’s legal name, address, and taxpayer identification number using Form W-9
Track all payments made to the contractor during the tax year
Determine whether the contractor was paid at least $600 for services
Identify the correct 1099 form, usually Form 1099-NEC for nonemployee compensation
Complete Form 1099-NEC with the contractor’s information and payment amount
File Copy A with the IRS by the deadline
Send Copy B to the contractor by the deadline
File electronically or by mail, following IRS instructions
Keep copies of the form and supporting records for your files
Issue a corrected 1099 if you discover an error after filing