Do I have to send a corporation a 1099-MISC?
In most cases payments you make to a corporation are not reportable on a 1099-MISC. However, the following payments are reportable.
- Medical and health care payments (See additional FAQ for further information)
- Fish purchases you make for cash
- Attorney’s fees
- Gross proceeds paid to an attorney
- Substitute payments you make to a vendor in lieu of dividends or tax-exempt interest
- Payments by a federal executive agency for services (this only applies to you if you are a federal executive agency)