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Do contract employers have to provide contractors a 1099 tax form if earnings are under a certain amount?

Question by Pastor Chad from JesusFreak.com: Do contract employers have to provide contractors a 1099 tax form if earnings are under a certain amount?
I did freelance editing work for a publisher in 2007, but only earned $ 100. I talked with the manager and she said she didn’t think I needed to be sent a 1099 since I earned less than $ 300. Anyone know if this is the case, and if so, could you give me a link on the IRS website?
Yes, JPR, I’m going to report the income. 😉

Best answer:

Answer by jpr302001
We don’t issue 1099s for any service providers on whom we spend $ 600 or less.

BUT YOU ARE STILL required to report the income on your tax return.

Know better? Leave your own answer in the comments!