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2012 Instructions For Form 1099misc Instructions for Form 1099MISC (HTML). General Instructions for Certain Information Returns (Forms 1097, 1098, Other Items Related to Form 1099MISC. Although both
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Instructions for form 1099-misc provide guidance on how to correctly fill out and file the form for reporting miscellaneous income.
Any individual or business entity that makes payments of $600 or more in a calendar year to a non-employee for services rendered must file form 1099-misc and follow the instructions.
To fill out form 1099-misc, you must accurately report the recipient's name, address, taxpayer identification number, and the amount of miscellaneous income paid to them.
The purpose of form 1099-misc and its instructions is to report miscellaneous income to the IRS and the recipient for tax purposes.
The information that must be reported on form 1099-misc includes payments made for services, rents, royalties, prizes and awards, medical and health care payments, and other miscellaneous income.
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