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In this video, JJ the CPA provides two versions of a tutorial on filing Form 1099 for small business owners. The video offers a middle-ground approach between a longer, detailed version and a shorter, more concise version. The key point is that if a business owner has paid someone over six hundred dollars, they may need to send them a Form 1099. It is important to note that this requirement does not apply to payments to large corporations like Marriott or Office Depot. Links to the shorter and longer versions of the video are provided below for more information.