Form 1099-MISC is due to recipients January 31, 2010

With limited exceptions, every person, corporate or otherwise, engaged in a trade or business who, in the course of that business, makes payments aggregating $600 or more to another person (e.g., an independent contractor) in a calendar year must file an information return (Form 1099-MISC) setting forth the name and address of the payee and the amount paid, and furnish a statement to the payee. Reportable payments are: rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits and income.

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