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
- 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 3);
- 9. Payments to an attorney. See Payments to attorneys,
- 10. Any fishing boat proceeds (box 5).
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 establishment (box 9).
You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.
Be sure to report each payment in the proper box because the IRS uses this information to determine whether the recipient has properly reported the payment.
Exemptions & Additional Details can be found here