Easement payments are reportable on the Form 1099-MISC as rent, in box 1, if the period of use is less than 30 years. If the easement payment is for a period of 30 years or more, the payment is reported on the Form 1099-S.

If the recipient is exempt, the payment is not reportable. This applies to corporations, tax-exempt entities, government entities. Have documentation in your files to show that the payee is an exempt recipient.

An exemption exists for payments on a capital lease (i.e., at the end of the lease you own the property), which is treated as financing, not rent, and thus is not reportable.

No. When reporting rent payments, you need to not only include rent of real property (such as an office in a building), but also rent for any machinery or equipment you use. For example, if you rent the copy machines used in your office, that is reportable as rent. Exceptions exist for exempt payees (tax-exempt or government entity, or a corporation other than one that provides medical or legal services). The threshold for rent payments reported in Box 1 is $600.

Amounts reported in Box 7 of the Form 1099-MISC generally carry the expectation that they are subject to self-employment taxes, but amounts in Box 1 do not. Thus, you should separate the rent payments and report those in Box 1, and report service payments in Box 7. So it's conceivable that a payee could get a Form 1099-MISC from you with an amount appearing in Box 1 and another amount in Box 7, if you paid this payee for both rent and for services.

The "corporate exemption" applies to Box 1, rents, of Form 1099-MISC. Therefore, you do not report rent payments made to a corporation.

When you are making payments to own something, it is considered a capital lease and is not reportable. (Example: 24 monthly payments are in the contract, and at the end of 24 months your company owns the piece of equipment.)