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In this video, Ginny Silver addresses small business owners who hire independent contractors. She explains that if you pay an independent contractor $600 or more in a taxable year, you are required to issue a 1099 form, specifically the 1099 NEC (Non-Employee Compensation). Ginny emphasizes that she is not a CPA or tax preparer and encourages viewers to consult a tax professional for assistance. Her goal is to provide resources to help demystify the process for small business owners, as the requirements can be confusing for many.