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investment, accounting, or other professional advice."
The website of Hansen, Hunter & Company, P.C. covers the circumstances for
which a 1099 is necessary to be issued to a corporation.
"Form 1099 reporting is required for most payees with the key exception of
corporations. Departures from this exception include payments required to
be reported in box 6 and payments to attorneys. If the payee is a sole
proprietorship or partnership, a Form 1099 must be filed; however, if the
payee is a corporation a 1099 may be issued, but is not required."
The "box 6" mentioned above is detailed on the above web page as well.
"Medical and health care payments. Payments made under a flexible spending
arrangement or a health reimbursement arrangement which is treated as
employer-provided coverage under an accident or health plan are excluded."
Please note that a company can choose, by policy, etc. to issue a 1099 even
if they are are not required.
If you need any clarification, please free to ask.
Google search on: 1099 needed OR required
Looking Forward, denco-ga - Google Answers Researcher