The attached files are samples of the 2010 E-File Magic Version of the 1099-MISC form. These forms are used by both the  corporate efile service E-File Magic software and our processing bureau when preparing your data for mailing.

Excerpt:Section references are to the Internal Revenue Code unless otherwise noted.

"Specific Instructions

File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:

    * At least $10 in royalties (see Box 2 on page 4) 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."

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