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File Form 1099-NEC, for each person in the course of your business to whom you have paid the following during the year

1. At least $600 in services performed by someone who is not your employee (including parts and materials) (box 1); or 
2. Payments to an attorney (box 1). (See Payments to attorneys, later.) File Form 1099-NEC

Failure to properly classify independent contractors may result in fines.

It is highly recommended prior to payment to vendors, to obtain a completed W9 form.