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In this tutorial, Ginny Silver addresses small business owners who hire independent contractors. She explains the requirement to send a 1099 form to contractors if they were paid $600 or more during the taxable year. Ginny clarifies that she is not a CPA or tax preparer, emphasizing the importance of consulting a tax professional for specific advice. The video serves as a resource to help small business owners navigate the complexities of tax reporting related to independent contractors. She specifies that the 1099 NEC form, which stands for Non-Employment Compensation, must be filed for payments made to independent contractors.