I though of another example, while helping a client yesterday. I described here "Improving an asset," which increases Basis. This is not an "Other" deduction.

Example:

You hire two plumbers to work on your new office building. Only one of them is subject to 1099-Misc reporting. This is called Informational, because it doesn't affect how you track that spending or how you report that expenditure for tax purposes. It simply is a means of Informing the IRS and the plumber regarding the amount you paid them, which the IRS requires this Information be reported on that 1099-Misc form. It makes it known to the IRS that the independent plumber should be filing an income tax return, as that person was earning income from taking on work like your project.