I read the section that indicates that payment made to the government are not reportable. But what happens in this instance: We are a third party administrator. One of our claims is in court. There is a filing fee associated with the case and the court will not fill out a W9. The clerk states that the court simply collects the filing fee, then sends the funds to the claimant. Are these funds still non-reportable?

What rules, if any, are there for payee names versus what is listed on their W9? We have had several situations where a W9 is submitted under one name and the name requested to be printed on the check is another. No DBA name is listed either. Example: An attorney partnership with three names is listed on the W9 and matched with the IRS TIN Matching program. The request came in to have the check made payable to one of the attorneys. Example: W9 submitted has a business name, is a sole proprietorship and the name reqeusted to have the check made payable to is an individual's name. Example: W9 submitted has a business name listed, is a medical corporation and the name requested to have the check made payable to is an individual's name. Are there any resources available for this area?

There are currently exemptions for utilities, phone and freight expenses. Do those go away in 2012? Are consumer settlements reportable? Will there be new categories for reporting, i.e., nonemployee compensation, rent, etc., or do those stay the same? Do we know how to send a file to the IRS website to have them verify hundreds of vendors at once, as opposed to our having to key every one on the website?

My company is settling a title claim matter by paying a judgment against our insured (basically purchasing it). The payment is being made to an individual. I have the information as to what is the original amount and what is the interest. Is the interest reportable? If it is reportable, is it reportable on the 1099MISC under box 3 as a settlement or should it be reported on a 1099INT? If the payee was an investment firm that purchases these judgments and collects on them (the interest is income to them), does this change the situation (do I report on 1099MISC in box7 instead)?

I am paying a Settlement of Property Damages to the claimant. The Claimant is Incorporated. Do I issue a 1099 reportable?

My company sometimes make payments to indiviuals to vacate a property in an efficient and orderly fashion. How is this reported if two individuals, with separate SSN's, are paid on the same draft? Do I just send the 1099MISC to the first person named or do I send a 1099MISC to each of them? If both, what amount do I report - the full amount to each individual or half to each?

We have a settlement matter where the Settlement Agreement states payment for, "physical injury due to emotional distress". All my research I did to create the guidelines I use for determining reportable damages do not cover physical injury due to emotional distress, just physical (personal) injury (reportable) or emotional distress due to physical injury (reportable). Strict emotional distress would be non reportable. What is your opinion on "physical injury due to emotional distress"? Reportable? For me I am struggling with whether in this case we factor in what caused the physical injury or not. If we do not, then it becomes a non-reportable payment.

I am part of a title insurance company. One of our insured did not have their title handled correctly when they were divorced. The short story is that a Quitclaim Deed is needed from the ex in order for the insured to be able to sell their property. The settlement payment made to the ex was over $600.00. Is this reportable on a 1099MISC, and if so, which box should this be reported in? One other wrinkle. The ex happens to currently be in prison. Does this affect the reporting requirement at all?

We are a title insurance company. Our insured owes a city for penalties and interest on a CDBG (Community Development Block Grant) loan which my company decided to settle. The settlement (over $600) was paid to an escrow company (non-incorporated) that is the City's contract collection agent for these loans. Is the payment reportable and to whom, the city or the collection agent? PS: My interpretation is that the beneficiary of the payment is the city and is thus non-reportable (government organization). I figure the city owes the agent a 1099MISC for any payments made to the agent. Your answer above will determine whether I am correct.

We are a title insurance company. A claim settlement payment over $600 was made to pay off a deed of trust. The payment was made to a gentleman who was the trustee of his mother's trust account and in that capacity accepted the payoff funds (paid to David XXX, Successor Trustee of the Mother XXX Revocable Trust). Is this reportable on a 1099MISC and if so, in which box should it be reported? One other wrinkle: If the trustee turns out to be an attorney, should this be handled differently?