What is the minimum amount do you have to receive a 1099?

The minimum amount for which a business or individual must issue a 1099 form, specifically the 1099-NEC for non-employee compensation, is $600 in a calendar year. This applies to payments made to independent contractors, freelancers, or other non-employees. For other types of 1099 forms, such as 1099-MISC, different thresholds may apply, but $600 is a common threshold for many reporting situations.