Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add Receiptor-AI/bookkeeping-skills --skill contractor-1099git clone --depth 1 https://github.com/Receiptor-AI/bookkeeping-skillsWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/receiptor-ai/bookkeeping-skills/contractor-1099)<a href="https://agentmods.dev/skills/receiptor-ai/bookkeeping-skills/contractor-1099"><img src="https://agentmods.dev/badge/skills/receiptor-ai/bookkeeping-skills/contractor-1099/github.svg" alt="Measured on agentmods" height="20"></a>Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.
<a href="https://agentmods.dev/skills/receiptor-ai/bookkeeping-skills/contractor-1099"><img src="https://agentmods.dev/badge/skills/receiptor-ai/bookkeeping-skills/contractor-1099.svg" alt="Reviewed on agentmods" width="80" height="20"></a>What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00103 | $0.02182 |
| Opus 5.5 | $0.00041 | $0.00873 |
| Sonnet 5.5 | $0.00021 | $0.00436 |
| Haiku 4.5 | $0.00010 | $0.00218 |
Grade A, and why
contractor-1099 scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 1mo ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 137 lines — stays where its author put it; the contents beside it link to each section on GitHub.
1099 Contractor Management
Track payments to independent contractors, determine who needs a 1099-NEC, collect W-9s, and file on time to avoid penalties.
When do you need to file a 1099-NEC?
File a 1099-NEC for each person or non-corporate entity to whom you paid $600 or more during the calendar year for services performed in the course of your trade or business.
Threshold change for 2026: Starting with tax year 2026, the reporting threshold increases from $600 to $2,000. This means fewer 1099s to file, but you should still track all contractor payments — the threshold could change again.
Who needs a 1099-NEC?
| Payee type | 1099-NEC required? | Notes |
|---|---|---|
| Individual (sole proprietor, freelancer) | Yes if ≥$600 | Most common scenario |
| Single-member LLC (disregarded entity) | Yes if ≥$600 | Treated as individual for tax purposes |
| Partnership / Multi-member LLC | Yes if ≥$600 | |
| S-Corporation | Generally no | Exception: payments for legal services and medical/health care services always require a 1099 regardless of entity type |
| C-Corporation | Generally no | Same exceptions as S-Corp: legal and medical services |
| Payments via credit/debit card or third-party networks | No | The payment processor (Stripe, PayPal, Venmo, Square) reports these on 1099-K instead. You don't double-report. |
| Employees | No | They get a W-2, not a 1099 |
| Rent paid to real estate agents | No (1099-NEC) | Gets 1099-MISC instead |
| Payments for merchandise/inventory | No | 1099-NEC is for services, not goods |
The W-9: Get it before you pay
Form W-9 (Request for Taxpayer Identification Number) collects the information you need to file a 1099. Collect it from every contractor before making the first payment. This is critical — chasing down W-9s in January when you're trying to file is miserable.
What the W-9 provides: Legal name, business name (if different), federal tax classification (individual, LLC, corporation, etc.), address, and TIN (Taxpayer Identification Number — either SSN or EIN).
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 1mo ago First seen · 137 lines · 103 tokens per session scan A f5205c02fb77
contractor-1099 is a skill published in the GitHub repository Receiptor-AI/bookkeeping-skills (8 stars, last pushed 5d ago), licensed MIT. It adds 103 tokens to every session and 2,182 once invoked, about $0.0004 per session on Opus 5.5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.
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