Education1099 Misc Decision
A SelectSmart.com Flowchart by 1099 Decision
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Follow this chart to see if you must send someone a 1099Misc

               
Did this Person or Company perform a service for you or your business? Or did you pay rent to them?
YES
Was the value of all services performed or rents paid during the past year $600 or more?
YES
Is this an individual as opposed to a company?
NO
Does the name of the company end in INC?
NO
You must have a W-9 to continue..go to decision chart section W-9.

NO


NO


YES


YES


You do not have to send a 1099 Misc.
Was this person an attorney?
YES
You must send him/her a 1099 Misc.
You do not need to send a 1099 Misc unless the person or company is an attorney. If it is an attorney then you must send a 1099 Misc.
 



NO






 
You do not have to send a 1099 Misc.
 
 
 









W9 Evaluation Use this section of the chart after you have completed the top portion and have not determined whether to send a 1099 Misc. Do you have a W-9?
YES
Is LLC checked on the top portion of the W-9?
YES
Does the space on the line, to the right of the LLC check mark have a letter in it?
YES
Is the letter a P?
NO
You are not required to send a 1099 Misc.

NO


NO


NO


YES


You must have a W-9 to continue.
Go to the beginning of the prior chart you should not end up here you must have made a wrong turn.
You must send a 1099 Misc, the W-9 form is incomplete and the safest thing is to send a 1099 Misc.
You must send a 1099 Misc.