Form 1099-MISC. File Form 1099-MISC if you pay at least $600 in rents, services, and other income payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee.

Estimated tax. When you figure your estimated tax, you must include any alternative minimum tax you expect to owe. See chapter 14 and Publication 505.