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Description of 1099 contractor taxes form
You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax report in box 4 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 CAUTION whether the recipient has properly reported the payment. Specific Instructions File Form 1099-MISC Miscellaneous...
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IRS Instruction 1099-MISC Form Versions

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IRS Instruction 1099-MISC 2016 4.4 Satisfied
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IRS Instruction 1099-MISC 2015 4.4 Satisfied
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IRS Instruction 1099-MISC 2014 4.3 Satisfied
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IRS Instruction 1099-MISC 2011 4.1 Satisfied
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