I am preparing 1099-MISC forms for the first time. I looked at how our company did them last year and am confused. The IRS instructions say that you are supposed to issue a 1099-Misc for rent payments and this was not done in the past. We pay rent to a leasing company as well as a non-profit organization that we sublet space from. Should I be issuing a 1099 to both? I assume this includes equipment rentals too for copiers, postage machines, etc. Thanks.

If the leasing company is a corporation (C or S), no Form 1099 is required for them.

Not sure about the non-profit, so issue them one to be safe!

As for the equipment rentals, if the companies involved are corporations, no 1099 is required. Otherwise, issue them.