Per Treasury Regulation 1.6041-3, "Payments for merchandise, telegrams, telephone, freight, storage, and similar items" are not reportable on Form 1099-MISC. Although these are long-standing reporting exceptions, neither the IRS nor the tax court have frequently construed the meanings of these terms. Using their plain-language definitions, payments for storage are not reportable on Form 1099-MISC; neither are payments for telephone, or any items similar to those listed in the exceptions.
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