If your company or subsidiary operates in the United States or a US territory, you must report taxes for each contractor or non-employee. This is true if you pay more than $600 for services during the calendar year. You report taxes on Form 1099-MISC Miscellaneous Income statement. Each contractor that requires a 1099-MISC form must be identified as a 1099 contractor on their vendor record to generate accurate 1099 information. A vendor is 1099 eligible only if its address is in the United States or a US territory. Territories include American Samoa, Guam, Northern Mariana Islands, Puerto Rico, US Virgin Islands, and United States Minor Outlying Islands. NetSuite does not provide the 1099–MISC form, but a saved search is available to help you provide the 1099–MISC vendor payments to third party providers.