Is a Form 1099 required to companies that are Incorporated?

The rules were changed last year requiring a Form 1099 to be sent to everyone, then changed again basically back to the previously rulings.  I am sending 1099's to anyone I paid over $600 to but I need to know if you are NOT required to send to companies that are Incorporated.  Thanks for your help.


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Most payments to corporations don't require a 1099-MISC.

"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. But see Reportable payments to corporations, later."

'later' part:

"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."

Current 1099-MISC instructions:



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