Can you tell me if a 1099-MISC form should be issued to an individual (a state ward) who received court-ordered maintenance payments?


On the face of it, we do not believe a 1099-MISC should be issued in this situation. As specified in the IRS Instructions for Form 1099-MISC, the 1099 is used to report payments made in the course of your trade or business (bottom of page 1), whether for services rendered, or such things as rents, or royalty payments. Prizes and awards are also reported here, as are certain settlement payments.

You may wish to contact the IRS for a determination of your reporting responsibility here.

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