Form 1099-MISC is used to report a variety of different types of payments, including payments for services performed by non-employees, for legal services, for medical care payments, and for rent. In general Form 1099-MISC is required if:
· the person making the payment is engaged in a trade or business,
· if the person receiving the payment is not a corporation, and
· the total of all payments throughout the year to the recipient was at least $600.