According to the IRS, you must file Form 1099 MISC for each person whom you have paid during the year, at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, health care payments, crop insurance proceeds, cash payments for fish or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate.
You are not required to file Form 1099 MISC to a corporation. Click Here for filing Form MISC 1099 to a LLC.
Below is Form 1099 MISC. The IRS does not allow you to use the downloaded version of this form. You have 3 options for preparing and filing Form 1099.
1) Go to your local office supply store such as Staples or Office Max. They sell Form 1099 MISC in 25 or 50 packs.
2) Use an online service such as Efile4Biz.com or FileTaxes.com
3) Order the form directly from the IRS.