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In this video, Ginny Silver addresses small business owners who hire independent contractors. If you have paid an independent contractor $600 or more during the taxable year, you are required to send them a 1099 NEC form. Ginny clarifies that she is not a CPA or tax preparer, and her video is intended as a resource, not a substitute for professional tax advice. She emphasizes the importance of understanding this requirement, as many small business owners find it confusing and may need guidance on filing the necessary documents for their independent contractors.