EMPLOYER’S GUIDE
END OF YEAR PREPARATION FOR WAGE REPORTING 41 SETTING UP FEDERAL TAX RECORDS FOR A BUSINESS 43 COMMENTS 44. YOUR RESPONSIBILITIES. ... Report such payments for the beneficiary or estate of the deceased employee on Form 1099-MISC (Miscellaneous Income) in box 3, “Other Income.” ... Payments to an independent contractor shown as wages. ................
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