1099-NEC for corporations?

Hi, anyone here know about this? My understanding has always been that a 1099 does not have to be filed for corporations. This has been backed up by a quick Google search that said:
" the IRS rule is that corporations do not receive 1099 forms regardless of whether they are S or C corporations . Sole proprietors, partnerships, and unincorporated contractors do. You should also issue 1099-MISC forms for: Lawyer fees, even if the attorney is incorporated."

But when I looked for a way to manually fill out a 1099-NEC I found this:
What Is A 1099-NEC?

The 1099-NEC form is used for tax filing purposes. It is used to report non-employee compensation. All businesses must file a 1099-NEC form for non-employee compensation if they meet the following four conditions:

  1. The payment is made to someone who is not an employee
  2. The payment is made for services in the course of your trade or business
  3. The payment is made to an individual, partnership, estate, or corporation
  4. The payment total is at least $600 for the year

So #3 says “corporation”, thus I’m getting contradictory answers.
Anyone know what’s true?

From the instructions on Form 1099-NEC itself:

Reportable payments to corporations.

The following payments made to corporations must generally be reported on Form 1099-NEC.

  • Attorneys’ fees reported inbox 1.
  • Payments by a federal executive agency for services (vendors) reported inbox 1.

Thanks. I just wish I knew what this means: " * Payments by a federal executive agency for services (vendors) reported in[box 1]"

In any case, it doesn’t apply to us.
Thanks a lot for your help.

Here’s a list of government agencies Federal Register :: Agencies I imagine if your corporation is getting compensation for services from one of those agencies, the corporation will be getting a 1099-NEC.


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