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Follow this chart to see if you must send someone a 1099Misc                 Did this Person or Company perform a service for you or your business? Or did you pay rent to them? YES Was the value of all services performed or rents paid during the past year $600 or more? YES Is this an individual as opposed to a company? NO Does the name of the company end in INC? NO You must have a W-9 to continue..go to decision chart section W-9. NO NO YES YES You do not have to send a 1099 Misc. Was this person an attorney? YES You must send him/her a 1099 Misc. You do not need to send a 1099 Misc unless the person or company is an attorney. If it is an attorney then you must send a 1099 Misc.   NO   You do not have to send a 1099 Misc.       W9 Evaluation Use this section of the chart after you have completed the top portion and have not determined whether to send a 1099 Misc. Do you have a W-9? YES Is LLC checked on the top portion of the W-9? YES Does the space on the line, to the right of the LLC check mark have a letter in it? YES Is the letter a P? NO You are not required to send a 1099 Misc. NO NO NO YES You must have a W-9 to continue. Go to the beginning of the prior chart you should not end up here you must have made a wrong turn. You must send a 1099 Misc, the W-9 form is incomplete and the safest thing is to send a 1099 Misc. You must send a 1099 Misc.