contractor-1099 SKILL.md skillA
contractor-1099 from receiptor-ai/bookkeeping-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add receiptor-ai/bookkeeping-skills/contractor-1099@git:20260324.5e6a98cPins git:20260324.5e6a98c in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- receiptor-ai/bookkeeping-skills
- Path
skills/contractor-1099/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260324.5e6a98c, committed Mar 24, 2026
- Size
- 8,710 bytes
- Repository stars
- 8
- License
- MIT
Track independent contractor payments, collect W-9s, determine 1099-NEC filing requirements, and avoid penalties. Covers the $600 threshold (2025) and $2,000 threshold (2026), Jan 31 deadline, corporate exceptions, backup withholding, and penalty schedule ($60–$660/form). Trigger on "1099", "contractor payment", "do I need to file a 1099", "W-9", "independent contractor".
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# 1099 Contractor Management Track payments to independent contractors, determine who needs a 1099-NEC, collect W-9s, and file on time to avoid penalties. ## When do you need to file a 1099-NEC? File a 1099-NEC for each person or non-corporate entity to whom you paid **$600 or more** during the calendar year for services performed in the course of your trade or business. **Threshold change for 2026:** Starting with tax year 2026, the reporting threshold increases from $600 to **$2,000**. This means fewer 1099s to file, but you should still track all contractor payments — the threshold could change again. ## Who needs a 1099-NEC? | Payee type | 1099-NEC required? | Notes | |-----------|-------------------|-------| | Individual (sole proprietor, freelancer) | **Yes** if ≥$600 | Most common scenario | | Single-member LLC (disregarded entity) | **Yes** if ≥$600 | Treated as individual for tax purposes | | Partnership / Multi-member LLC | **Yes** if ≥$600 | | | S-Corporation | **Generally no** | **Exception:** payments for legal services and medical/health care services always require a 1099 regardless of entity type | …
Read the whole file at its exact version.
How to install
mdr add receiptor-ai/bookkeeping-skills/contractor-1099@sha256:f5205c02fb773160The line at the top of this page pins the label git:20260324.5e6a98c, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_627pkq2bdp6b7c42)
1 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 1 version of this file, committed on Mar 24, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (8710 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
receiptor-ai/bookkeeping-skills · 8 stars · license MIT · pushed 2026-10-22 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_627pkq2bdp6b7c42 GET https://markdownregistry.com/api/v1/resolve?ref=receiptor-ai/bookkeeping-skills/contractor-1099 GET https://markdownregistry.com/api/v1/blob/f5205c02fb7731606b2f2d30a8be0301cd5fda31cf2b13695fba35a70168ee90
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.