IRS 1099 Instructions
Specific Instructions
File Form 1099-MISC, Miscellaneous Income, for each
person to whom you have paid during the year:
At least $10 in royalties (see the instructions for box 2) or
broker payments in lieu of dividends or tax-exempt interest
(see the instructions for box 8);
At least $600 in:
1. rents (box 1);
2. services performed by someone who is not your
employee (including parts and materials), box 7;
3. prizes and awards (see instructions for boxes 3 and 7;
4. other income payments (box 3);
5. medical and health care payments (box 6);
6. crop insurance proceeds (box 10);
7. cash payments for fish (or other aquatic life) you
purchase from anyone engaged in the trade or business of
catching fish (box 7);
8. generally, the cash paid from a notional principal
contract to an individual, partnership, or estate (box 7);
9. Payments to an attorney. See Payments to attorneys,
later; or
10. Any fishing boat proceeds (box 5).
_________________________
"Life begins at the end of your comfort zone."