Get IRS Instruction 1099-MISC 2013
Tion 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. Exceptions. Some payments do not have to be reported on Form 1099-MISC, although they may be taxable to the recipient. Payments for which a Form 1099-MISC is not required include all of the following. Generally, payments to a corporation. But see Reportable payments to corporations, later. Payments for merchandise, telegrams, telephone, freight, storage, and similar it.
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