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Distributed by a partnership to its partners that are reportable on: schedule k-1 form 1065 ; , partner's share of income, deductions, credits, etc., or schedule k-1 form 1065-b ; , partner's share of income loss ; from an electing large partnership. payments to corporations for legal services. the exemption from reporting payments made to corporations does not apply to payments for legal services. therefore, you must report attorneys' fees in box 7 ; or gross proceeds in box 14 ; as described above to corporations that provide legal services. taxpayer identification numbers tins ; . to report payments to an attorney on form 1099-misc, you must obtain the attorney's tin. you may use form w-9, request for taxpayer identification number and certification, to obtain the attorney's tin. an attorney is required to promptly supply its tin whether it is a corporation or other entity, but the attorney is not required to certify its tin. if the attorney fails to provide its tin, the attorney may be subject to a penalty under section 6723 and its regulations, and you must backup withhold on the reportable payments. fish purchases. if you are in the trade or business of purchasing fish for resale, you must report total cash payments of 0 or more paid during the year to any person who is engaged in the trade or business of catching fish. report these payments in box 7. you are required to keep records showing the date and amount of each cash payment made during the year, but you must report only the total amount paid for the year on form 1099-misc. 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"cash" means u.s. and foreign coin and currency and a cashier's check, bank draft, traveler's check, or money order. cash does not include a check drawn on your personal or business account. deceased employee's wages. if an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death. if you made the payment in the same year the employee died, you must withhold social security and medicare taxes on the payment and report them only as social security and medicare wages on the employee's form w-2 to ensure that proper social security and medicare credit is received. on the form w-2, show the payment as social security wages box 3 ; and medicare wages and tips box 5 ; and the social security and medicare taxes withheld in boxes 4 and 6; do not show the payment in box 1 of form w-2. if you made the payment after the year of death, do not report it on form w-2, and do not withhold social security and medicare taxes. whether the payment is made in the year of death or after the year of death, you also must report the payment to the estate or beneficiary on form 1099-misc. report the payment in box 3 rather than in box 7 as specified in rev. rul. 86-109, 1986-2 c.b. 196 ; . see the example below. enter the name and tin of the payment recipient on form 1099-misc. for example, if the recipient is an individual beneficiary, enter the name and social security number of the individual; if the recipient is the estate, enter the name and employer identification number of the estate. the general backup withholding rules apply to this payment. however, death benefits from qualified and nonqualified deferred compensation plans paid to the estate or beneficiary of a deceased employee are not reportable on form 1099-misc but are reportable on form 1099-r. see the instructions for forms 1099-r and 5498. example. before employee a's death on june 15, 2007, a was employed by employer x and received , 000 in wages on which federal income tax of , 500 was withheld. when a died, x owed a , 000 in wages and , 000 in accrued vacation pay. the total of , 000 less the social security and medicare taxes withheld ; was paid to a's estate on july 20, 2007. because x made the payment during the year of death, x and free roulette game. Paving the way production: jvd productions - new york, ny jacqueline donnet, emma joan morris, producer emma joan morris, director susan kim, writer adam guettel, music christopher li, camera j. oppenheim, emma joan morris, editors the promised land production: discovery productions bbctv - bethesda, md sponsor distributor: discovery communications, inc. - bethesda, md edmund coulthard, nick godwin, director mark hayhurst, writer roy davies, executive producer terence blanchard, music bob perrin, richard ranken, photography jacob collins, sound trevor williamson, editor morgan freeman, narrator richard avedon: darkness and light production: american masters, wnet thirteen - new york, ny sponsor distributor: american masters, wnet thirteen - new york, ny helen whitney, producer helen whitney, director jane barnes, writer terry hopkins, camera ted winterburn, editor richard wright black boy production: mississippi educational television - jackson, ms madison davis lacy, producer madison davis lacy, director madison davis lacy, writer randy klein, music ngaio killingsworth, camera david lang, sound adam zucker, editor. 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Attractions & history an island gem sparkles anew: st. kitts preserves its past, perfects its present and looks to the future st. kitts had christopher columbus decided to explore this verdant island in 1493, he would have found an abundant land of rain forests, flowing streams of fresh water, dramatic mountains and soil enriched by the flow from a long since dormant volcano. his ships, then on their second voyage to the new world, could have easily docked in one of several fine harbours or landed on a stunning beach of black, white or golden sand. the fabled explorer might not have received a warm welcome from the inhabitants the kalinago tribe. columbus sailed past st. kitts, but not before naming it, according to legend, for himself and his patron saint, christopher. english sailors rechristened the island kitt an archaic abbreviation for christopher, and the island became known as st. kitts. part of the west indies, st. kitts was first settled by the arawak and carib indians who migrated from south america. these indigenous people left their mark with ancient rock carvings depicting life in this fertile and idyllic land. one of the earliest caribbean colonies, st. kitts and its sister island, nevis, passed through spanish, french and finally english hands. from 1624 to 1713, the english and french shared the island. the colonial powers vied for st. kitts' wealth of sugar cane and strategic position as a gateway to the west indies. after more than two centuries of british rule, the two islands finally became the federation of st. kitts and nevis, achieving independence in 1983. were columbus to return, he would find much of st. kitts' ecosystem unchanged. the pristine beaches, clear waters, dense rain forests and exotic wildlife remain, luring a growing number of visitors to this unique caribbean isle. spectacular beauty, a colorful history and an abundance of attractions, activities and accommodations appear to be propelling st. kitts to the forefront of caribbean tourism. ecotourism st. kitts and neighboring nevis enjoy an enviable reputation as two of the caribbean's leading destinations for ecotourism. unspoiled ecosystems span virgin coral reefs, rocky coastlines, rare oceanic rain forests, dormant volcanoes and exotic flora and fauna and widely varied, alluring topography. gorgeous wildflowers, butterflies and unusual birds are among the unique species that populate this ecological gem. the government of st. kitts is committed to preserving both these unique resources and the island's very special cultural heritage that combines indian, african and european influences. - more. 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