The 1099 thresholds are on the 1099 preferences window. The threshold values represent the minimum you must report to the IRS and to the payee for each 1099 category.
If you pay a 1099 payee less than the threshold, you don't need to file a 1099-MISC form for that payee.
To find out the current amounts: Contact the IRS.
To change the amounts: Enter a new value in the Threshold column.
See also