Yes, you can file a 1099 form for payments that you make to a software developer. File the Form 1099-NEC if you paid any freelance software developer $600 or more in the previous tax year. Keep a copy for your business’s records. Provide a copy to the independent contractor by Jan. 31 and a copy to the Internal Revenue Service. Do not file a 1099 form for a software developer that you hired as an employee. You must file a Form W-2 for employees with that title.
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