Hi there!
Ran your question by our content team and here's what I learned:
It seems unlikely that that a PTO would have to provide a 1099-MISC for the circumstances you describe. Most PTOs are not employers, and they aren't paying for services performed by a non-employee.
The examples cited in your question don't qualify based on the info on this page:
https://www.irs.gov/uac/about-form-1099misc
In the case of World's Finest Chocolates, you are paying for goods received.
The reimbursements are things purchased for PTO business, and they are repaying the folks who did so out of pocket. So it's not recorded as income for those folks, no 1099-MISC needed.
Hope this helps!
Rose
- Rose H
Links in this post: