Who Gets, and Who Sends a 1099 when There are Third Party Payers or Third Party Payees

Payments to certain parties are not always received by those parties. Sometimes payments have been assigned to other parties, who accept the payments on the payee's behalf. This is called the assignment of income.

The IRS has announced the 2010 standard mileage rates for business use of a personal vehicle. For 2010, the rates have been lowered to reflect a slight decrease in the cost of gasoline compared to a year ago.
Beginning Jan 1, 2010, the standard mileage rates for the business use of a car (including vans, pickups or panel trucks) will be:

• 50 cents per mile for business miles driven;
• 16.5 cents per mile driven for medical or moving purposes; and
• 14 cents per mile driven in service of charitable organizations.