Is there a trigger amount for filing a 1099?

File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid during the year:

• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
• At least $600 in:

1. Rents  
2. Services performed by someone who is not your employee
3. Prizes and awards
4. Other income payments
5. Medical and health care payments
6. Crop insurance proceeds
7. Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish
8. Generally, the cash paid from a notional principal contract to an individual, partnership, or estate
9. Payments to an attorney.
10. Any fishing boat proceeds 

In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. 

You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Be sure to report each payment in the proper box because the IRS uses this information to determine whether the recipient has properly reported the payment.

For more information, please see Form 1099-MISC instructions here or comment back if I can be of more assistance.