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Message: <blockquote data-quote="Fred Kingston_RIP" data-source="post: 367234" data-attributes="member: 10742">SmugMug sending you a 1099... If Smugmug (or naybody else for that matter) pays someone more than $600, they're obligated to send you & the IRS a 1099.... <--think of a 1099 as a W2... It's a record of what they paid you... It gets reconciled as Income on your Schedule 'C'... As you work for different people thru-out the year, you may receive several(many) 1099s... The total Income on your tax return (W2s, 10992, etc) should all be equal to or greater than the total of all your W2s and 1099s... otherwise the IRS will send you nice letters...<img src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" class="smilie smilie--sprite smilie--sprite8" alt=":D" title="Big grin    :D" loading="lazy" data-shortname=":D" /></blockquote>