Also, a bit tangentially but since it came up, organizations are required to send you a 1099 if you provide over $600 of services, but they're by no means prohibited from sending you a 1099 for less than $600.
The IRS has been pushing for more and more reporting of independent contractor pay for a few years now and leaning on easily identifiable organizations like schools to do so. I got two 1099s this year for less than $600. One school district did it for one game - a 1099 for a single $40 game. I think this will be more and more prevalent in the future.
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