Which payment is not reportable on an IRS form 1099-MISC?

The payment for rent to a corporation is not reportable on an IRS form 1099-MISC because payments made to corporations, with some exceptions (like attorney fees), generally do not require reporting on this form. The IRS does not mandate reporting for transactions with corporations that are treated as separate entities for tax purposes.

In contrast, payments for services performed by non-employees, awards or scholarships to members, and generally any cash payments to individuals not classified as employees are typically reportable under different criteria. For instance, payments to individuals for services are reportable if they surpass the threshold set by the IRS, usually involving non-employee compensation that must be reported on the 1099-MISC. Similarly, awards and scholarships can also be subject to reporting depending on the situation and amount. The flight scholarship described does not involve any cash transaction, which differentiates it as well, but it is still reportable under different circumstances.

This distinction emphasizes the regulatory nuances around different types of payee entities, maintaining compliance with IRS guidelines for accurate financial reporting.