IRS Logo
Print - Click this link to Print this page

ITG FAQ #17 Answer-If a contractor is not incorporated, does the tribe have to file a Form 1099?

If the contractor is not incorporated, the tribe should file a Form 1099-MISC, Miscellaneous Income, to report nonemployee compensation earned by the contractor, providing they meet the $600 threshold.

Return to List of FAQs

Page Last Reviewed or Updated: 29-Jan-2014