You are not required to file a 1099 if the payment is less than $600. Even then, I can't imagine it's that hard to send out an additional 1099 if needed. [0] h

You are not required to file a 1099 if the payment is less than $600. Even then, I can't imagine it's that hard to send out an additional 1099 if needed. [0] https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return https://www.irs.gov/businesses/small-businesses-self-employe...