U. S. annual information returns. The local housing authority must file by February 28 of each year, form 1099, U.S. Information Return for the Calendar Year, with the Commissioner of Internal Revenue, Processing Branch, Kansas City, Missouri, for each person to whom a payment for salaries, wages, fees, commissions, compensation for personal service, and any other fixed income totaling $600 or more. The local agency need not file form 1099 in the following cases:
N.Y. Comp. Codes R. & Regs. Tit. 9 § 1640-7.3