I need to do a 1099 for an activity teacher that comes weekly, and trying to understand the IRS rules. I paid her under $400, so I am confused if I need to even do a 1099, but if I do which one?
Thanks for any info!
TomCopeland 11:31 AM 01-03-2013
You only need to file IRS Form 1099 Misc if you pay an independent contractor $600 or more in a year. If your activity teacher comes in to do specific activities for your children, then she is considered an independent contractor. If you hire a helper (someone who helped you care for children, rather than conducting an activity) you would have to treat her as an employee, not an independent contractor.
Thank you!