Hello,
I work for a very small mortgage company.
We have about a dozen appraisers that we use throughout the year, that are not our employees. All of these appraisers have been paid over $600 in 2008.
I should 1099 all of them, correct?

Also, in 2008 we hired an accounting firm to do our audit.
The firm is an LLC.
They too should receive a 1099?

Finally, we use an outside attorney to help our firm.
Any fees paid to the attorney should be reported on the 1099?

Thanks so much for any help.
This is my first year handling this requirement.

Yes, you will issue 1099s to appraisers, auditor and attorney.
If the LLC a partnership or sole proprietor or you elected to treat it as a corp? Based on this, you will file your tax return.

Unless you know otherwise, you must assume that the LLC is a sole proprietorship.

Hence, ALL of the persons listed above need to get Forms 1099-MISC for payments that annually exceed $600.