According to the IRS, any trades or businesses should issue Form 1099-NEC (if made payments of $600 or more) to the following recipients if any one of the following conditions is met:
- Paid an individual for the service rendered who is not on your payroll.
- Paid for services related to trade or business. This includes payments made to government agencies and nonprofit organizations.
- Paid an individual, partnership, estate, or corporation.