If you did not exceed total service payments of $600 or royalty payments of $10, you will not be issued a 1099-NEC or 1099-MISC form.
A Form 1099-NEC or 1099-MISC is issued for each person/entity that is a US Citizen/Resident that Google has paid during the year for the following:
- $600 or more for services performed by someone who is not a Google employee
- $10 or more in royalty payments from purchases made in the US
A Form 1099-NEC or 1099-MISC will be filed for each person from whom Google has withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. Form 1099-NEC or 1099-MISC excludes corporations but does include LLCs that have not elected to be treated as a corporation on a Form W-9.