Final answer:
Employers may have to file Form 1099-MISC to the IRS when someone who was not an employee was paid at least $600 for services.
Step-by-step explanation:
Employers may have to file Form 1099-MISC to the Internal Revenue Service (IRS) when someone who was not an employee was paid at least $600 for services. This form is used to report income received by independent contractors or other non-employees. It is important for employers to file this form to ensure compliance with tax laws and to avoid penalties.