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JJ the CPA explains the ins and outs of form 1099 NEC, which stands for non-employee compensation. If you have paid anyone over $600 that is not wages as a small business owner, you may need to send them a form 1099 NEC. JJ walks through the process step by step, including where to get the software, how to find forms, instructions, and details on the IRS website. If you prefer a shorter version, there is a link provided for that as well.