Who should receive a copy of Form 1099-NEC?

According to the IRS, any trades or businesses should issue Form 1099-NEC (if made payments of $600 or more) to the following recipients if any one of the following conditions is met:

• Paid an individual for the service rendered who is not on your payroll.
• Paid for services related to trade or business. This includes payments made to government agencies and nonprofit organizations.

Paid an individual, partnership, estate, or corporation.