Our business moved in 2007, and hired a moving company (basically a couple guys with a truck) to help us relocate.

The instructions for 1099-MISC say payments need not be reported for "freight, storage, and similar items". Would this qualify, or do I need to issue a 1099-MISC for this service?

Thanks,
Kyle Knapp
Lewis Art Gallery, Omaha

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Originally Posted by kyleknapp

our business moved in 2007

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Oops, I meant 2008...

Based on the information you provided, I would advise you to file a Form 1099, for "non-employee compensation." Remember this is applicable if you paid over $600 to any one person.

In general, the "freight, storage, and similar items" applies to inventory type items. You would not include that on a 1099 because it would be part of the cost of the item you are bringing into inventory.

Agreed; you still need to file the Form 1099-MISC.

Okay, thanks!

Glad to help!