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by bombcar 1519 days ago
If the plumber business is incorporated you are not required to file:

You are engaged in a trade or business and the payment was made to another business that is incorporated, but was not for medical or legal services

Otherwise, you are supposed to file a 1099 (assuming it was trade/business work, not personal stuff for your house, etc).

https://www.irs.gov/businesses/small-businesses-self-employe...