Any independent contractor that you paid over $600 during 2011 will need to be provided a 1099MISC. This includes temporary workers, janitorial services, or other individuals or companies (excluding corporations) you paid but did not withhold federal income taxes. Any law firm you paid during 2011 will also need to be provided a 1099MISC. If we prepared these for you for 2010, or if you are a Monthly Core client, you will be contacted specifically requesting the necessary data. If you are not contacted by us and need 1099’s prepared, please contact our office!