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JJ the CPA provides a concise video tutorial for small business owners on filing form 1099 for payments over $600. He offers a middle ground between a longer and shorter version of the video, giving a one two three step guide with some extra details. It is emphasized that the form is not required for payments to large corporations like Marriott or Office Depot. If a business has paid someone over $600, they may need to send them a form 1099. Links to the longer and shorter videos are provided in the description.