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QUICK REFERENCE GUIDE FOR PUBLIC EMPLOYERS <br />Form 1099 filing requirements may apply based on the type of payment or on the type <br />of payee. See the exceptions below. <br />Common payments required to be reported (payments of $600 or more) include <br />services, rents, income payments, awards and prizes, and medical and health care <br />payments. <br />Payees for whom payments must be reported include individuals, partnerships, <br />estates, trusts, and medical and legal service providers. <br />EXAMPLES OF REPORTABLE PAYMENTS <br />Nonemployee compensation (Form 1099-MISC Box 7) <br />Accounting services <br />Advertising <br />Appraisal services <br />Attorney fees <br />Auto repair <br />Construction <br />Consultant fees <br />Custodial and maintenance services <br />Engineering services <br />Game officials and referees <br />Landscapers <br />Photographers and printing services <br />Trash removal <br />Medical and Health Care Services (1099-MISC Box 6) <br />Ambulance services <br />Doctors, dentists, and optometrists <br />For -profit hospitals <br />Lab services <br />Private duty nurses <br />Psychiatrists, psychologists <br />Rehabilitation centers <br />Therapists <br />Rents (Form 1099-MISC Box 1) <br />Equipment <br />Office space <br />Parking lot space <br />Vehicles <br />Welfare rental assistance (to landlords) <br />17 <br />