Well it is time to file 1099MISC forms again for all contract labor and rent.  Well, not necessarily all!  There are some exceptions you don’t have to report, plus some items you have to report even if they meet another exception. See this posting in Nolo for more information:

http://www.nolo.com/legal-encyclopedia/when-do-you-need-file-form-1099-misc.html

Normally you don’t have to file 1099MISC for a corporation.  But if you pay an incorporated attorney $600 or more you are required to report that.  There are more details on the IRS website for 1099s (there is plenty of information here, probably more than you want.)  See this link:  

http://www.irs.gov/instructions/i1099msc/ar02.html 

Now that you are an expert you should have no trouble with this in the future (I hope.)

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