Form 1099-MISC must be provided to any "non employee" to whom you paid $600 or more during 2011. This includes:

· Payments for rental property expenses

· Payments to a physician, physicians' corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans

· Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors and golden parachute payments

· Fish purchases paid in cash for resale

· Crop insurance proceeds

· Gross proceeds paid to attorneys.(Box 14) (Due to IRS February 15th).

In addition, payments to certain kinds of corporations must be reported, including medical and health care payments (box 6) and attorney fees (box 7).