Item Number 82610 (Replacement Item Numbers TF6102, MISCS305) File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year: At least $10 in royalties Broker payments in lieu of dividends or tax-exempt interest At least $600 in rents, services (including parts and materials), prizes and awards At least $600 in other income payments, medical and health care payments At least $600 in crop insurance proceeds, cash payments for fish (or other aquatic life) At least $600 in cash paid from a notional principal contract to an individual, partnership, or estate Any fishing boat proceeds or gross proceeds of $600 or more paid to an attorney In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. Construction: Laser Preprinted Two recipients per page Form: 1099-MISC Includes forms 82626, 82627, 82628 Ink Color: Red and Black Ink Size: 8 x 11 Horizontal Perforation: 5 Vertical Perforation: Order by quantity of recipients, not sheets Use self seal envelope 92568 or gum seal envelope 91568 with this form Three FREE 1096 Summary Forms included Quantity Discounts built into pricing. Call 800.379.7969 for large quantity orders. After June 1st tax form is for current tax year