Generally, it is not necessary to issue a 1099-Misc to corporations, with a few exceptions.
The following types of payments require a 1099-Misc to be issued to a corporation;
* Medical and health care payments reported in Box 6
* Gross proceeds paid to an attorney in Box 10
* Payments in lieu of dividends or tax exempt interest in Box 8
I am including the instructions for the 1099-Misc if you need more detailed information:
1099 Misc
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