已经repeal,为什么2012年1099 Specific Instructions 又提呢? 600以上还是要报吧??
Specific Instructions etc.).
File Form 1099-MISC, Miscellaneous Income, for each person
to whom you have paid during the year:
· At least $600 in rents, services (including parts and
materials), prizes and awards, other income payments, medical
and health care payments, crop insurance proceeds, cash