I'm a wedding photographer, and last year I teamed up with a videographer to book bundled wedding coverage collections, where the couple picked a photography package and a videography package. We billed the couple on one invoice. I collected the money for the entire package, and then distributed the funds for the videographer's package to her. My question is, do I send the videographer a 1099, even though I didn’t technically hire her as a contractor (Box 7 on a 1099)?
If you paid the videographer over $600, and assuming that none of the other exceptions apply (corporation, etc.), then yes. A 1099-MISC form should be sent.
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Answered by: Joseph A. Pancerella, CPA, is managing director of Pancerella & Associates LLC in Reading, Pa.