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-exempt interest.
At least $600 in rents, services (including parts materials), prizes
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
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 under the backup withholding rules regardless of the
amount of the payment.