1099-MISC - Notice of Assignment of A/R

[n1njah]

Hello,

Question in regards to filing a 1099. I paid someone who sent me a Notice of Assignment of A/R, stating that they are now assigned to receive money on another person's behalf. Usually I would pay the actual person, but instead now I paid the person who gave me the NOA. I assume the 1099 would be issued to the person who gave me the NOA? Just want to make sure. The amount was over $600 as well.

Appreciate any responses!

[Critter]

The 1099 is issued to the person/company you pay ... give them a W-9 to fill out so you have the info needed in January.