From IRS, see link: https://www.irs.gov/instructions/i1099mec
File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business to whom you have paid the following during the year.
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Services performed by someone who is not your employee (including parts and materials) (box 1); or
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Payments to an attorney (box 1). (See Payments to attorneys , later.)
File Form 1099-NEC or Form 1099-MISC to report sales totaling $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other commission basis for resale.
