Does the repeal of the 1099-MISC expansion mean all payments to corporations are now exempt from being reported? No, because some specific requirements to report payments to corporations are in effect under subsections of the tax code other than the one that was expanded in March 2010 and then repealed in April 2011.
Payments to corporations that provide medical and health care services must be reported, if they meet the $600 threshold and business-purpose elements of Form 1099-MISC reporting (Regulations Section 1.6041-3(p)(1)).
Payments to corporations that provide legal services must be reported if they meet the $600 threshold and business-purpose elements of Form 1099-MISC reporting (Regulations Sections 1.6041-3(p)(1) and 1.6045-5).
Federal government executive agencies are still required to report on Form 1099-MISC for payments to corporations for services (IRC Section 6041A(d)(3)(A)).
Substitute dividends and interest reported in Box 8 of the 1099-MISC are also reported to corporations (Regulations Section 1.6045-2).
One other, special rule applies only to Form 1099-B reporting: payments to S Corporations must be reported (Regulations Section 1.6045-1(c)(2)(iii)).