Payments to Unincorporated Entities
All payments to attorneys of $600 or more are required to be reported on Form 1099-MISC.
The following payments made by your business during the 2020 calendar year must be reported to the IRS on Form 1099.
• Payments for rents, if $600 or more are required to be reported on form 1099-MISC
• Payments for services rendered by non-employees if $600 or more are required to be reported on form 1099-NEC
• Payments for interest if $10 or more are required to be reported on form 1099-INT
• Forms 1098, 1099, and W-2 must be distributed to the recipients by February 1, 2021
• Forms 1098 and 1099-MISC (Box 7) must be filed with the IRS by February 1, 2021
• Form W-2 must be filed with the Social Security Administration by February 1, 2021
If your principal business, office or agency, or legal residence in the case of an individual, is located in New Hampshire, Maine, Vermont, Connecticut, Massachusetts or Rhode Island then you will mail to:
Internal Revenue Service Social Security Administration
Austin Submission Processing Center Direct Operations Center
PO Box 149213 Wilkes-Barre, PA 18769-0001
Austin, TX 73301