1099-NEC filing for minors who made between $400 and $600

Hey there, @jaclynbest. 

Welcome to the Community!

You can still generate 1099 forms for your vendors and contractors who were paid less than $600. 

Here's how: 

1. Go to the Workers menu. 
2. Choose the Contractors tab. 
3. Click the Prepare 1099s button. 
4. Go to step number 4 by clicking Next. 
5. Once there, go to the Type of contractors drop-down arrow.
6. Press 1099 contractors below the threshold. 
7. Select Apply. 
8. Tap Finish preparing 1099s. 

Review this guide for details about 1099s. 

I hope this helps. Reach back out if you have any other questions. Take care! 

@jaclynbest  I think you may be conflating a couple IRS concepts.

Minors are required to file income taxes if they have at least $400.00 in self-employment income. They do not necessarily have to have a 1099-NEC to do so; they only have to self-report their income on the Schedule C on their personal income taxes.

This is entirely unrelated to the threshold at which companies are required to issue 1099-NECs to their contract laborers.

Otherwise, it is as @Candice C  said; the threshold is only the point at which you are legally required to issue a 1099-NEC; you are still perfectly able to print a 1099-NEC for less than $600.00.

Thank you for clarifying this!