Form 1099-MISC, Miscellaneous Income Reporting
This handout describes the filing requirements for Form 1099-MISC, Miscellaneous Income, including payments made to attorneys and penalties for failure to file correct returns or furnish correct payee statements.
New filing due date.
Who must file.
Reportable payments to corporations.
Payments to attorneys.
CLIENTS WHO MAY BENEFIT:
Businesses that hire independent contractors.
Businesses that pay rent.
Businesses that hire an attorney.
Businesses that make payments of $600 or more.