Someone that is an independent contractor and provided services to you and you have paid them in excess of six-hundreds of dollars needs to receive a 10-99 at the end of the year. Anyone that received more than $600 dollars through a course of business throughout the year needs to get a 10-99. With the payer the person who is contract with the independent contractor needs to get form (10-99). Now that gives the independent contractor address and their tax identification number and they engager of the services can send out the form 10-99 timely and those forms are due no later than January 31st of the acceding year. Stay tune to hear more on the requirements on how to complete a 10-99 form!
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