Independent contractors you pay $600 or more in a year. These contractors need a 1099-MISC to show the IRS those payments are income. Read about tax forms for independent contractors on the IRS website.
If you aren’t sure if your contractor needs a W-2 or a 1099, read about the difference between W-2 employees and 1099 contractors. You can also check out our 1099 or W-2 calculator.