<prompt> Human: I run a smallish ebay business with about 75-80,000 in sales this year. I dont have a business set up for it, I run it all under my personal. I have a guy I pay to ship my items for me at and I give him a few dollars per package. He recently did some paint and carpentry work for a store nearby and they sent him a 1099-MISC and was asking if I was going to send him one too.I did a bit of research but couldnt find much if this would apply to me since I dont have a corporation or anything like that. I would like to expense the cost I paid him to ship so is it required for personal business?  <response>: I would like to expense the cost I paid him to ship so is it required for personal business?Yes, if you paid him over 600 during the year for his services you need to send him a 1099-MISC by Jan 31st. 