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IRS.gov Website
Publication 583
taxmap/pubs/p583-006.htm#en_us_publink1000253131

Information Returns(p8)

rule
If you make or receive payments in your business, you may have to report them to the IRS on information returns. The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. You must give a copy of each information return you are required to file to the recipient or payer. In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns.
taxmap/pubs/p583-006.htm#en_us_publink1000253132

Form 1099-MISC.(p8)

rule
Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your trade or business. These payments include the following items. You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment.
taxmap/pubs/p583-006.htm#en_us_publink1000253133

Form W-2.(p8)

rule
You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. For more information on what to report on Form W-2, see the Instructions for Forms W-2 and W-3.
taxmap/pubs/p583-006.htm#en_us_publink1000253134

Form 8300.(p8)

rule
You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction or two or more related business transactions. Cash includes U.S. and foreign coin and currency. It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business).