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Click these links below for more information:
Official 1099 Reference Info
For general information about who must file, deadlines, penalties, corrections, etc. from the IRS please see 1099 General Instructions.
For information about which boxes to use on IRS form 1099-Miscellaneous, see 1099-Misc Instructions .
For information about which boxes to use on IRS form 1099-NEC, see 1099-NEC Instructions

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