Form 1099

Generally, file Form 1099-Misc for each person you paid at least $600 in services, rents, prizes and awards, other income payments or medical and health care payments. Gross proceeds of $600 or more paid to an Attorney. Any recipient with federal or state withholding regardless of amount. At least $10 paid for Royalties or Broker payments in lieu of dividends or tax-exempt interest Any fishing boat proceeds. Generally, payments to corporations (except of Legal Services) are exempt from the filing requirements.