Do you have your own business? Are you the trustee of a trust? If so, you might be subject to U.S. Form 1099 filing requirements. Here is a link to the instructions to Form 1099:
See pages 24-26 for a neat summary of all the different 1099s and filing requirements. Also, keep in mind that the deadline to mail the forms to the IRS has been moved up to January 31. Please don’t hesitate to contact me with any questions!