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File IRS 1099-MISC, Miscellaneous Income, is issued for every individual to whom the taxpayer has paid in any event $10 in royalties or broker payments in lieu of dividends or tax-exempt interest; at least $600 in rents, contracted or serviced (counting parts and materials), prizes and honors, other income, medicinal services, crop insurance proceeds, cash payments for fish (or other aquatic life) the taxpayer from anybody occupied with the exchange or business of getting fish, or, by and large, the money paid from a notional primary contract to an individual, organization, or home; any angling vessel continues, or gross proceeds of $600, or more paid to a lawyer during the year.