Do I Need to Issue a 1099 to My Photographer or Videographer? Here's What You Should Know
Disclaimer: I am not an accountant or a lawyer. This is not legal or tax advice—just insight from years of working in the industry. Always consult your accountant or tax advisor to understand what applies to your business.
Whether you're a small business owner, event planner, or family hiring a creative professional for a special moment, you might be asking yourself:
“Do I need to send this person a 1099?”
If you've worked with C King Media for photography, videography, headshots, or live streaming in the DMV area, this is a common question that comes up—especially around tax season.
Let’s make it make sense.
What Is a 1099-NEC and Why Does It Matter?
The IRS requires businesses to issue a Form 1099-NEC (Nonemployee Compensation) when they pay independent contractors $600 or more in a year for services.
If you’re hiring someone like me for photo, video, or live stream work, technically you may be considered the “payer.” That means you may be the one responsible for issuing the 1099.
But here’s the catch: Not every payment requires one.
When You DO Need to Issue a 1099 to a Contractor
Here’s the general rule of thumb based on my experience (again—not legal advice):
✅ You’re a business (or individual operating a business)
✅ You paid $600 or more in a calendar year
✅ You paid via cash, check, Zelle, Venmo (non-business), or bank transfer (ACH)
✅ The contractor is not a corporation (C-Corp or S-Corp)
In that case, yes—you probably need to issue a 1099-NEC to the contractor. That includes hiring for:
A brand video for your business
Product photography
Live stream production for a corporate event
Regular headshot sessions for your team
When You DON’T Need to Issue a 1099
Here's when you’re off the hook:
❌ You paid using a credit card, PayPal Business, or a platform like Stripe or Square
In these cases, the IRS says the payment processor is the one responsible for reporting the transaction—not you.
❌ The contractor is incorporated
If the person you hired is a C Corporation or an S Corporation, the IRS doesn’t require you to file a 1099 for them.
❌ You paid less than $600 for the year
Even if you're paying by check or cash, if the total doesn't exceed $600, you’re not required to issue a 1099.
Real-Life Example: Hiring C King Media
If you book C King Media for a live stream and pay with a company credit card or through a Square invoice, you do not need to send a 1099-NEC. The processor handles the reporting behind the scenes.
But if you paid us via Zelle or wrote a check for over $600, then yes—you’ll want to collect our W-9 and send us a 1099 at tax time.
And don’t worry—we’re organized, and happy to provide a W-9 when needed. Just ask.
Pro Tip: Keep It Clean
To stay on the safe side:
Always ask your accountant what applies in your specific situation.
Keep a record of how you paid any contractors or vendors.
Ask your contractor early if they’re incorporated or not (that changes everything).
And remember, how you paid is often more important than how much you paid when it comes to whether a 1099 is required.
Final Thoughts
Again, this is not accounting or legal advice. Always consult your CPA.
This blog is just here to help clients—like the small businesses, non-profits, and families I work with in Fairfax, DC, and the greater DMV area—understand when a 1099 might come into play.
Need help producing high-quality video, photo, or livestream content without the tax confusion? You’re in the right place. I’m Charles, founder of C King Media, and I’m here to make the creative side of your business or event smooth and professional.
Have a question about hiring us or how payments work? Get in touch here or drop a line—we’re always happy to help.