If an association retains the services of an independent contractor, it is important to know when a 1099-MISC tax form must be provided to the contractor and filed with the Internal Revenue Service (IRS). Generally, IRS regulations require that businesses and organizations submit a Form 1099-MISC for any independent contractor paid over $600 for services during a given year. In IRS terminology, payments to independent contractors are commonly referred to as non-employee compensation.   Read more…….