Article1 min read

Do You Need to File a 1099 for Contractors Paid Under $600? A Simple Answer

Clarifies when you must issue a 1099-NEC, explains thresholds for various forms, and shares compliance best practices.

Published December 6, 2025Updated Dec 4, 2025
Contractor

Many small‑business owners hire independent contractors for occasional tasks – from graphic design to construction work. But confusion often arises around the IRS Form 1099‑NEC: Do you have to file a 1099 when you pay a contractor less than $600? Let’s break down the rules in plain English.

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