As I read the rule, I have to send her a 1099 because the company paid her more than $600 this year for consulting services. It was quite a bit more. Is there something I'm missing?
But I just can't see paying somebody $30 to fill out a half-page form with several pieces of information that I would supply the professional. And that's not even to account for the time and effort of coordinating that.
I think IRS is sending me one, I'll know in 7 - 15 days.