Should I send a videographer Form 1099 if I technically didn't hire her as a contractor?

by Joseph A. Pancerella, CPA | Feb 07, 2018
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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.

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The responses are based on the limited information provided by the questioner and are intended to provide general information, not specific accounting or tax advice. The ideas are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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