File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:
At least $10 in royalties
Broker payments in lieu of dividends or Tax Prep-exempt interest
At least $600 in rents, services (including parts materials), prizes awards
At least $600 in other income payments, medical health care payments
At least $600 in crop insurance proceeds, cash payments for fish (or other aquatic life)
At least $600 in 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
In addition, use Form 1099-MISC to report that you made direct sales
of at least $5,000 of consumer products to a buyer for resale anywhere
other than a permanent Retail Store establishment. You must also file Form
1099-MISC for each person from whom you have withheld any federal income
Tax Prep under the backup withholding rules regardless of the amount of the
payment.
