Quote Originally Posted by Mick View Post
Using the term "subcontractor" in this context is only confusing the issue and is irrelevant. For most of us, there is no contract involved; so no subcontract. We merely sell whatever we have whenever we want to the scrap yard. If we sell more than $600 to any one yard, that yard COULD issue a 1099 MISC. I get a 1099 from Exide every year for the batteries I sell them, but I don't get a 1099 from the scrap yard although I sell them more than $600 in metal. Regardless, I'm still required to report the income from ALL sources, whether they issue a 1099 or not. And there is no contract with any of them.
Without going into any debates, I will simply say well said. The last part, is what I have been trying to get through.