The requirement to issue 1099s kicks in at $600/year. The panelists were well below that and weren’t paid in cash. The not-paid-in-cash thing doesn’t matter for

The requirement to issue 1099s kicks in at $600/year. The panelists were well below that and weren’t paid in cash. The not-paid-in-cash thing doesn’t matter for reporting requirements, but I would guess it probably gives an extra layer of legal protection if the panelists decided to claim they are in fact employees.