Yes, fee-splitting or referral fee payments should be reported on Form-1099.
If the following four conditions are met, you must generally report a payment as nonemployee compensation.
You made the payment to someone who is not your employee.
You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations).
You made the payment to an individual, partnership, estate, or, in some cases, a corporation.
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You made payments to the payee of at least $600 during the year.
For more detailed information, please refer to this IRS publication: Instructions for Form
1099-MISC
