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February 1, 2010
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About Information Returns
Form 1099-MISC
Form 1099-MISC is a U.S. Internal Revenue (IRS) form that reports compensation paid during the year to an individual who is an employee. When a business uses a contractor, consultant, free-lancer, etc., it is required to file a 1099-MISC if the total amount of compensation paid to that individual that year is more than $600.
Official IRS instructions for Form 1099-MISC >>
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