Just got off the phone with my CPA. They told me that starting next year you will have to 1099 anyone over 600 regarless if it is office supplies Fert, Gas station. You name it and you will have to 1099 them. This was part of the the wonderful Health Care Reform. This Government is so out of touch with reality. But we have health care. Im telling you this is going to be a accounting nightmare. Extra time and and money. Just FYI.