Do contract employers have to provide contractors a 1099 tax form if earnings are under a certain amount?
January 312010
I did freelance editing work for a publisher in 2007, but only earned $100. I talked with the manager and she said she didn’t think I needed to be sent a 1099 since I earned less than $300. Anyone know if this is the case, and if so, could you give me a link on the IRS website?
Yes, JPR, I’m going to report the income. 
$600 in most cases. See link refrence.
January 31st, 2010 at 8:43 am
We don’t issue 1099s for any service providers on whom we spend $600 or less.
BUT YOU ARE STILL required to report the income on your tax return.
References :
January 31st, 2010 at 8:59 am
$600 in most cases. See link refrence.
References :
http://www.irs.gov/efile/article/0,,id=98114,00.html
January 31st, 2010 at 9:39 am
That is correct. The amount is $600. IRS is @ http://www.irs.gov
References :
20+ yrs in payroll, hr, upper management, office manager, ar/ap, have issued both W2s and 1099s