To clarify what I meant by bright-line test. I used the term "bright-line" test to mean it's a test for which either a taxpayer clearly meets a requirement, or they do not. In the case of issuing Form 1099-MISC, either a taxpayer has issued Form 1099-MISC, or they have not. There's not really a middle ground. (I suppose if they issue 1099s some years but not others...but at least on a year by year basis, either they've issued them or they didn't.) This is distinct from a test like "carried on with regularity", for which there is considerable ambiguity. So in the sense I intended it, the test of whether or not an activity issued 1099s is a bright line test.

I did not intend to say that issuing 1099s in and of itself is determinative in whether or not an activity is a trade or business.

Just wanted to clarify since it sounds like at least one person misunderstood my use of the term "bright line test".