While the IRS does require you to issue a 1099-Misc form when you rent equipment, the IRS also supplies us with a list of exceptions. You are not required to file a 1099-Misc form if any of the following situations apply:
- You are not engaged in a trade or business.
- You are engaged in a trade or business and
- the payment was made to another business that is incorporated, but was not for medical or legal services or
- the sum of all payments made to the person or unincorporated business is less than $600 in one tax year.
- For additional information, see the following IRS article: Am I Required to File a Form 1099 or Other Information Return?
If you rented the copier from the manufacturer or another incorporated business, you will generally meet the "business is incorporated" exception.
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