The Form 1099-MISC is used to report
miscellaneous income for individuals and companies who have been paid $600 or more in
non-employee service payments during a calendar year with the exception of
royalty payments of $10 or more.
Please note that amounts paid for wages and other compensation paid to an employee are NOT
reported on a Form 1099-MISC. These amounts are reported on a Form W-2.
Examples of persons who would
receive a Form 1099-MISC form includes: