January 20th, 2017
John in NJ asks:
I am a one person photographer. I have a client, the first time in 6 years is wanting to give me a 1099 for services. What are the requirements for photographers with regards to 1099s?
Here is the IRS page that has instructions for the 1099-MISC. In summary, in the, US anyone that is paid $600 or more in a year to perform services who is not your employee is required to receive a 1099-Misc from you. So, any of your clients that you do a bunch of shoots for (that add up to over $600) should be filing a 1099-Misc with the IRS and sending you a copy. It is their responsibility to file the 1099-Misc with the IRS but it wouldn’t hurt to remind them.
If you collect payment from clients via PayPal, Square, or some other payment processing service that amount that comes through the payment processing service should not be included in any other 1099-Misc because the payment processing company will be giving you a 1099-K that documents the income that comes through them.
Of course, the idea of all this is to allow the IRS to make sure they know about all of your income.