Take the stress out of tax time with the Office Depot Brand 1099-MISC Laser Tax Forms And Envelopes. These tax forms are made of acid-free paper and heat-resistant ink to help prevent yellowing and fading, and they're compatible with most accounting software programs for your convenience. File Form 1099-MISC for each person in the course of your business to whom you have paid the following during the year: at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest; at least $600 in rents, prizes and awards; any fishing boat proceeds; medical and health care payments; and various other income payments including, but not limited to, those to an attorney or nonqualified deferred compensation. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.