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Investors & landlords
If you paid to an individual then the below may not apply.
Exceptions. Some payments do not have to be reported on Form 1099-MISC, although they may be taxable to the recipient. Payments for which a Form 1099-MISC is not required include all of the following.
• Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation). However, see Reportable payments to corporations, later.
Reportable payments to corporations. The following
payments made to corporations generally must be reported
on Form 1099-MISC.
• Medical and health care payments reported in box 6.
• Fish purchases for cash reported in box 7.
• Attorneys' fees reported in box 7.
• Gross proceeds paid to an attorney reported in box 14.
• Substitute payments in lieu of dividends or tax-exempt
interest reported in box 8.
• Payments by a federal executive agency for services
(vendors) reported in box 7.
https://www.irs.gov/pub/irs-pdf/i1099msc.pdf