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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)