The 1099 thresholds are shown on the Report 1099 vendor payments page of the QuickBooks 1099 Wizard (Vendors > Print/E-file 1099s). The threshold values represent the minimum you must have paid to the 1099 vendor in each 1099
category to be required to file a Form 1099-MISC for that vendor.
If you pay a 1099 vendor less than the threshold, you don't need to file
a 1099-MISC form for that vendor.
To find out the current amounts:
contact the IRS.