How is it January 31st already? Don’t forget to send out or file online your W-2’s and 1099’s today. Who gets a 1099? You must send a 1099 when you’ve made payments to a contractor of $600 or more during the tax year in the course of your trade or business. The contractor must be an individual or partnership.Payment of $600 or more in rent for office space, machines, equipment or land in the course of your trade or business will also require a 1099 if the payment was made to an individual or partnership. There’s no requirement to send one for rent payments to a corporation.You must also furnish a 1099 to recipients of payments you made that include commissions, fees, interest, rents, royalties, annuities and any other type of compensation or income.If you need help, please let me know!