2020 Instructions for Forms 1099-MISC and 1099-NEC
ESAs, and ABLE (529A) accounts), the United States, a state, the District of Columbia, a U.S. possession, or a foreign government. • Payments made to or for homeowners from the HFA Hardest Hit Fund or similar state program (report on Form 1098-MA). • Compensation for injuries or sickness by the Department ................
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