| W-2s are issued to employees to document salary or wages.
Form 1099-MISC is required to be issued to ANYONE who is NOT an employee who receives payment or compensation for work done or services rendered if the compensation exceeds $600 per year.
Copies of both the W-2 and the Form 1099-MISC are sent to the IRS and state tax departments to provide a paper trail of compensation paid to employees (via the W-2) and to independent contractors (via the Form 1099-MISC).
However, the Form 1099-MISC is NOT REQUIRED if the work or services rendered is between corporations. That is what is meant by corp-to-corp. | 
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