A 1099 will be issued if you meet the following criteria:
- If the tax status on the W-9 on file for you is as an individual/sole proprietor, Partnership, or Trust
- If you have received more than $600 in direct payments from Side during the calendar year (1/1 - 12/31)
- If the tax status on the W-9 is an S-Corp or C-Corp (including a limited liability company (LLC) that is treated as a C or S corporation), no 1099 is issued (IRS 1099 exception)