It's under the limit ($600): https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-contractors https://www.irs.gov/bus

It's under the limit ($600): https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-contractors https://www.irs.gov/businesses/small-businesses-self-employe... But even if it wasn't, a company of any significant size (enough to pay even 1 person's salary, say) should have a low effort and cheap way of tracking contractor payments and issuing 1099s.