The following is a guide of who should receive a Form 1099, however this is only a guide and additional information may be required to make a determination on who should receive a Form 1099.– Any fees in excess of $600 paid to attorneys (including corporations)– Payments of $600 or more made in the year 2022 for rents, services (including parts and materials), other income payments, medical and health care payments. Services include, but are not limited to, subcontracting, commissions, and repairs & maintenance paid to non-employees, unincorporated individuals, which include LLCs, partnerships, and sole proprietorships.Please provide us with any amount of gross income tax withheld from any unincorporated contractors who have not provided a valid business registration certificate.