The attached PDF file contains the IRS instructions for filing form 2009 1099-MISC

Excerpt:

Specific Instructions
File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year: • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest (see Box 8 on page 6);
• At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from
anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate; • Any fishing boat proceeds; or

• Gross proceeds to an attorney. See Payments to attorneys on page 2.
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.
Be sure to report each payment in the proper box because the IRS uses this information to determine whether the recipient has properly reported the
Cat. No. 27982J
payment.
Trade or business reporting only.    Report on Form 1099-MISC only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Organizations also subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers’ cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable.

This information was obtained from the IRS Website. E-File Magic does not warrant the accuracy of this information and provides this information as a convenience to its users. This information is subject to change without notice. You are encouraged to check the IRS website at http://www.irs.gov for the most recent and accurate copy of this information. Download our Free 1098/1099/5498/W2G Software by clicking here.