I pay consulting service (hourly rate) to a consultant.  We also reimburse this consultant for travel expense such as gas, meal, lodging.  Do I report the travel expense, too?

Do we have to report a consultant's travel expenses on a Form 1099?

We are a public utility and have incentive programs for commercial and industrial businesses to reduce energy use in non-residential buildings. The customer (business) can choose to have the incentive funds paid directly to the contractor for the improvements. We currently report the payments made to the contractor on a 1099 Misc. Should we also be reporting the business since we are paying the contractor on their behalf? If yes, would the reporting be done on a 1099 Misc as well?

Setup: Client - My Company - Our Agents - vendor Situation: We work for clients that have us deal with their defaulted properties. My company has agents (not employees) that then deal with the properties. The agents are compensated by getting the listing for the defaulted property and get their normal real estate seller's commission when they successfully sell the property. The vendors in this case are the people who are defaulting, who are given financial incentives to voluntarily vacate the property in an organized, efficient and "non-damaging" manner. The payments to the vendors are set by the client, given in the form of a table. The agents make all "oversight" determinations and deal with the vendors (when did they leave, was it "non-damaging", etc). My company makes payments on request from the agents and verifies that the terms of the client rubric are followed. Question: When the agent has us pay the vendor directly, my company has been sending the 1099MISC to the vendor. My question is who has reporting responsibility when the agent pays the vendor and requests "reimbursement" from my company? I feel the agent has the oversight function in this case and significant economic interest (they can’t sell the home if someone is still living there and won't leave). But my company gets a set fee from the client for the successful sale of the home, so we have an economic interest as well. One other question: In the case above, since we are reimbursing the agent, my company does not have to report the payment to the agent. Correct?

In our organization, we have close to 100 missionaries around the United States. They are faith-supported missionaries. One of them has a church that is insisting on issuing a 1099 to them for 2009. However, the missionary did not receive that income directly, it was processed through our headquarters office and placed in his fund where his salary, housing, and expenses are all withdrawn. What might this missionary do in this case as the church insists on issuing a 1099 because the check was made out to the individual? (I know the missionary should take care of correcting that problem moving forward.) Thank you.

A hospital receives a grant from a foundation to support the research efforts of a specific physician working in one of the hospital's departments. The check for the grant is made out to the hospital although the cover letter sent with the check indicates that it is "awarded" to this particular physician. Does the hospital have an information reporting requirement as relates to the physician?

We issued 1099s to directors. However, we included everything we paid them regardless of what it was on the 1099 just to be on the safe side. This included reimbursements for expenses. I have a feeling that we should only include monies for the services provided. Is this correct? Should we start identifying what the payment was for and only report the payments for services? Thank you!

A non-employee did a piano performance so that is reportable $600.00 (box 7) since it is a service. Now, that non-employee rented the piano from a company and we agreed to reimburse half of the cost for the rent which is $500.00. Do I report the $500.00 to the 1099-MISC box 1?

An agreement was made between us and a company. The agreement is to "Reimburse" $14000.00 to the company to assist with cost of construction. The company paid the expenses of the construction for widening the street and we are to reimburse the company of a flat rate of $14000.00 after the construction is done. Is this a reportable?

We reimbursed a member of our board of directors for a UPS package he sent here to us from his home in New York. Are directors designated to bear the company's operating expenses? Is this reportable for 1099-MISC purposes?