|  01-14-2005, 11:37 AM |  | 
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				Join Date: Feb 2002 
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		| Specific Instructions for Form 1099-MISC 
 File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid (a) at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest (see Box 8 on page MISC-6); (b) at least $600 in rents,...
 |  from http://www.irs.gov/instructions/i109...02.html#d0e159 | 
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