We are a non profit organization and have issued 1099 MISC to several vendors (corporations) who are located in Wayne, PA; New York, NY; Dallas, Texas. Are we obliged to report the payments we made to these corporations to their State locations? Thank you

“ Are we obliged to report the payments we made to these corporations to their State locations?”--> Yes; Report on Form 1099-MISC only when payments are made in the course of your trade or business; you are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. However, personal payments are not reportable.