I work a county job and send out 1099-MISC for them. However, I'm not really clear on who I should send them to. I know all lawyers and medical get them whether or not they are a corporation. Where I get confused is who else I need to send them to. I have a pest control company that is a limited partnership according to their W-9. Would I send one to them?

Thanks!!

Instructions for Form 1099-MISC (2008) (http://www.irs.gov/instructions/i1099msc/ar02.html)

I hope that link is going directly where I meant for it to. If you don't see the list of who to send it to, it's on the first page of "Specific Instructions for Form 1099-MISC."

Hope that helps.

I work a county job and send out 1099-MISC for them. However, I'm not really clear on who I should send them to. I know all lawyers and medical get them whether or not they are a corporation. Where I get confused is who else I need to send them to. I have a pest control company that is a limited partnership according to their W-9. Would I send one to them?

Thanks!!
You should send one out to everyone paid over $600. Technically C-Corps wouldn't have to get one, (only closely held corps, LLCs, incividual proprietors and/or, Partnerships would have to have one) But, as my attorney told me... better to send one then not. if the IRS askes why you sent it you can say if I didn't need to then throw it away. but at least you have a record of the amounts paid out to people or companies.