File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid the following during the year:
• At least $10 in royalties (see the instructions for box 2) or broker payments in lieu of dividends or tax-exempt interest (see the instructions for box 8).
• At least $600 in:
1. Rents (box 1);
2. Prizes and awards (see the Box 3. Other Income);
3. Other income payments (box 3);
4. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate (box 3);
5. Any fishing boat proceeds (box 5);
6. Medical and health care payments (box 6);
7. Crop insurance proceeds (box 9);
8. Payments to an attorney (box 10) (See Payments to attorneys, later);
9. Section 409A deferrals (box 12); or
10. Nonqualified deferred compensation (box 14). You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.