Answer: Businesses will be required to report a wider range of payments to contractors, vendors and others -- usually made on IRS Form 1099, said David Stell, the Internal Revenue Service's spokesman for Oklahoma and Arkansas.

He said the IRS is preparing to write guidance for business owners on complying with the Patient Protection and Affordable Care Act of 2010. It was passed in March, but most of it will not be effective until 2012.

The IRS is inviting public comment on possible new requirements regarding reporting of payments made in the course of the payor's trade or business, Stell said.

The IRS wants to determine "how to most effectively carry out a law change coming in 2012 requiring additional business reporting," he said. "These comments will help the agency issue guidance that implements this provision in a manner minimizing burden and avoiding duplicate reporting.

"The Treasury Department and IRS previously issued a proposed regulation under which many business purchases made with credit or debit cards would be exempt from the new reporting requirement, as they will already be reported by banks and other payment processors," Stell said. "We seek comments on additional circumstances in which duplicate reporting might occur and on rules that would prevent such duplication.

"The change expanded existing reporting requirements to include businesses' payments for goods and other property and payments to most corporations. With some exceptions, payments to corporations are exempt from this requirement."

Stell provided three ways to submit comments.

E-mail: E-mail your concerns or suggestions to Notice.Comments@irscounsel.treas.gov. Include "Notice 2010-51" in the subject line.

U.S. Mail: Internal Revenue Service, CC:PA:LPD:PR (Notice 2010- 51), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington DC 20044.

Hand-deliver: CC:PA:LPD:PR (Notice 2010- 51), Courier's Desk, Internal Revenue Service, 1111 Constitution Ave. NW, Washington, open from 8 a.m. to 4 p.m. Monday through Friday. The deadline for submitting comments is Sept. 29. See Notice 2010-51 at tulsaworld.com/ IRSCareActComments.