The 1099-MISC is used to report payments made in the course of business, and not personal payments. Other organizations subject to these reporting necessities include nonprofits, profit-sharing plan or qualified pension trusts, farmers’ cooperatives exempt from tax, and certain establishments exempt from tax under section 501(c) or (d). http://www.1099fire.com/blog/what-is-irs-form-1099-misc/
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