I just want to make sure I'm on the right track with this. I have a new artist client (Schedule C in 2017 and LLC in 2018) and he produces art pieces with the help of several sub-contractors. He has grouped several payments to sub-contractors in one category. I've reviewed his P&L for the past two years.
I've separated them into the following:
social media/PR-selling expense
general labor- office help
Question is: I will need to issue 1099s to these individuals (over $600) in January, correct?