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E 5997. Peer Review 600ContentsCHAPTER 1Introduction ................................................................................................. 16 The Concept of Peer Review ...............................................................................................................
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e-599 is a tax form used to report payments made to independent contractors or non-employees.
Any business that made payments to independent contractors totaling $600 or more during the tax year is required to file e-599.
The payer must provide their information, the contractor's information, the amount paid, and the purpose of the payment on the e-599 form.
The purpose of e-599 is to report payments made to independent contractors for tax purposes.
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