2021 Instructions for Forms 1099-MISC and 1099-NEC
instructions, you should also use the 2021 General ... to a person on buy-sell, deposit-commission, or other commission basis for resale. If you use Form 1099-NEC to report sales totaling $5,000 or more, then you are required to file Form 1099-NEC with the IRS by January 31. ................
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