@Mike9241 , thanks for the answer. To clarify, the 1099-NEC was supposed to be filed by us, not her? I must admit, I have never heard of the 1099-NEC, but I googled it and I think I understand its purpose. What should we do if we were supposed to give her a 1099-NEC but missed the deadline? Is there anything special about how she will need to report the income on her end? I've heard of independent contractors paying quarterly installments and I'm not aware of her having paid those.
