qbteachmt
Level 15

I see you haven't gotten any replies, yet. I think it's because there is a bit of confusion over perspective.

A 1099-What was issued to whom for what reason? Are you asking about the Sender or the Receiver? Are you trying to write off 2019 expenses in 2020?

"can they be considered for this 1099 I do not want them to have to pay tax on the 60,000"

In general, a tax year has reported income and the associated expenses, for a Cash Basis tax payer, are from that same year, You would not "carry forward" expenses.

And, yes, they will pay taxes on whatever is taxable.

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