Nearly every company, large or small, has to file Form
1099-MISC with the IRS and send a copy to recipients by January 31, 2014.
You use Form 1099-MISC to report miscellaneous payments to
nonemployees. This includes fees for services paid to independent contractors,
such as consultants, lawyers, cleaning services, and others. Generally, you don't
report fees paid to corporations, but there are exceptions (payments to
lawyers, for example).
For details or filing assistance, contact our office.
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