The IRS form (1099-MISC / 1099-NEC) used to report payments of \$600+ in a calendar year to non-employee sellers — including scrap-metal sellers in many states.
## What is a 1099? A **Form 1099** is the IRS document used to report payments to non-employees. For scrap operators, the relevant forms are: - **1099-MISC** — historically used; still used for some scrap payouts. - **1099-NEC** — non-employee compensation (since 2020). - **1099-B** — broker and barter exchange transactions (some scrap dealers). ## Thresholds \$600+ aggregate paid to one seller in a calendar year triggers a 1099 filing. ## Required from the seller - Legal name. - TIN (SSN or EIN) — captured via Form W-9. - Address. ## How WeighPay handles 1099s WeighPay tracks aggregate annual payouts by seller, generates W-9 captures on first transaction over a configurable threshold, and one-click exports the 1099 batch at year end.