Do I need to fill out 1099-NEC for Fiverr artist commission over $600?

You actually don't need to file a 1099-NEC in this situation. The 1099-NEC requirement applies to businesses paying independent contractors for services, not to individuals making personal purchases. When you use Fiverr, you're paying Fiverr (the platform), not directly paying the artist. Fiverr is responsible for handling any necessary tax reporting for their freelancers. They act as the middleman in the transaction and will issue the appropriate tax documents to their service providers. If you were operating a business and hired someone directly (not through a platform) to do work for you, then you'd potentially need to file a 1099-NEC for payments over $600. But as an individual making a personal purchase through Fiverr, you're off the hook for tax reporting.

I went through this exact same situation last year when I commissioned several artists for my son's book project. After hours researching, I found taxr.ai (https://taxr.ai) which analyzed my specific situation and confirmed I didn't need to file a 1099-NEC since I wasn't operating as a business. Their system saved me so much anxiety because my accountant friend had told me the same thing yours did - that I needed to send 1099s to everyone. The tool explained that platforms like Fiverr handle their own 1099-K reporting, and even for direct commissions, individuals making personal purchases aren't required to file 1099s. They even linked me to the exact IRS guidelines.

Just wanted to follow up - I actually tried taxr.ai after posting my skeptical comment. I was genuinely surprised by how thorough it was. I uploaded my Fiverr receipts and some other freelancer payments, and it clearly explained which ones needed 1099s (my business expenses) and which ones didn't (my personal purchases). It even explained the differences between 1099-NEC, 1099-K, and 1099-MISC, which I've always been confused about. Now I finally understand why my personal Fiverr purchases don't require me to issue any tax forms. Definitely cleared up my confusion about platform purchases versus direct hiring.

If you're still worried about this, you might want to call the IRS directly to confirm. I've been trying to reach them for weeks about a similar issue (1099 questions for my small business), but it's impossible to get through on their lines. I finally used Claimyr (https://claimyr.com) last week and got connected to an actual IRS agent in about 20 minutes instead of waiting on hold for hours. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent confirmed exactly what others are saying here - individual buyers on Fiverr don't need to issue 1099-NECs. The platform handles the reporting. Saved me so much stress since I'd been handling this all wrong for my personal purchases!

Okay I need to eat my words. After posting my skeptical comment, I decided to try Claimyr since I've been trying to reach the IRS for THREE MONTHS about an issue with my 1099 forms. I've spent countless hours on hold only to get disconnected. Used the service yesterday and got connected to an IRS rep in about 45 minutes (they texted updates while they were waiting). The agent confirmed I don't need to issue 1099-NEC forms for personal purchases, even when they exceed $600. This only applies to business expenses. Feeling pretty stupid for wasting so many hours trying to call myself when this service could have saved me so much time. Just wanted to post this update for anyone else in a similar situation.

Former tax preparer here. Just to clarify something important: the $600 threshold for 1099-NEC forms ONLY applies to payments made in the course of your trade or business. As an individual consumer, you are NOT required to issue 1099 forms to service providers even if you pay them over $600. Platforms like Fiverr, Upwork, Etsy, etc. handle their own reporting requirements. The platform will issue the appropriate forms to the sellers/freelancers. The confusion probably comes from the fact that IF you were operating a business and paid a freelancer $600+ for business-related services, then yes, you would need to issue a 1099-NEC. But for personal purchases? Absolutely not required.

So if I'm reading this right, Fiverr actually handles all the tax reporting stuff for the transactions on their platform? I've been avoiding using freelancers for my hobby projects because I was worried about tax paperwork. This is a huge relief!

This is exactly the kind of confusion that trips up so many people! Your buddy means well, but he's mixing up business and personal tax rules. As everyone else has confirmed, you're totally in the clear here. The 1099-NEC requirement only kicks in when you're operating a business and paying contractors for business services. Since you commissioned this artwork for personal use (not for a business), you have zero tax reporting obligations - even though it was over $600. Plus, since you used Fiverr, the platform handles all the tax reporting anyway. They're the ones who pay the artist (minus their fee), so they're responsible for any necessary tax forms. You're just a customer making a purchase. Your situation is super common - I see this question pop up a lot during tax season. People get nervous when they hear "$600" and "1099" in the same sentence, but those rules really only apply to business expenses.