Form 1099-MISC, Miscellaneous Income
File Form 1099-MISC for each person to whom you have paid during the year:
- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
- At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
- Any fishing boat proceeds; or
- Gross proceeds of $600 or more paid to an attorney.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items You May Find Useful:
Publication 15-A, Employer's Supplemental Tax Guide
Publication 15-B, Employer's Supplemental Tax Guide
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Publication 542, Corporations
Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
Publication 1542, Per Diem Rates
Comment on Form 1099-MISC
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