Form 1099-MISC

File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid the following 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. Prizes and awards (see the Box 3. Other Income);

     3. Other income payments (box 3);

     4. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate (box 3);

     5. Any fishing boat proceeds (box 5);

     6. Medical and health care payments (box 6);

     7. Crop insurance proceeds (box 9);

     8. Payments to an attorney (box 10) (See Payments to attorneys, later);

     9. Section 409A deferrals (box 12); or

     10. Nonqualified deferred compensation (box 14). 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.