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June 1, 2019
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Do I file a 1099 for a employee that earned less than $600

  • June 1, 2019
  • 2 replies
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Best answer by FrankF1

No, you don't have to file a Form 1099-MISC for non-employee compensation less than $600.

You must file Form 1099-MISC if any of the following situations apply:

  • Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors.

  • Rent payments of $600 or more, other than rents paid to real estate agents.

  • Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows.

  • Royalty payments of $10 or more.

  • Payments to certain crew members by operators of fishing boats.

More information about Form 1099-MISC is at 


2 replies

FrankF1Answer
June 1, 2019

No, you don't have to file a Form 1099-MISC for non-employee compensation less than $600.

You must file Form 1099-MISC if any of the following situations apply:

  • Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors.

  • Rent payments of $600 or more, other than rents paid to real estate agents.

  • Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows.

  • Royalty payments of $10 or more.

  • Payments to certain crew members by operators of fishing boats.

More information about Form 1099-MISC is at 


June 1, 2019
No you dont have to