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 Miscellaneous Payment  Form 2003

2003-2025 Form

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Instructions and help about Miscellaneous Payment Form

hey youtube so for this video i wanted to cover irs form 1099 miscellaneous and how to complete it uh using a simple fact pattern where a company is paying rent to a landlord so i got the sample 1099 miscellaneous in front of us and one slide here with the fact pattern and just some of the basics on who needs to report this so 1099 miscellaneous is filed by all u.s businesses that make payments to independent contractors in the course of their trade of business right so the types of payments that you might report on this are rents royalties other income proceeds paid to an attorney what you don't report on here is income paid to independent contractors for compensation for personal services right so you used to be reporting that on the miscellaneous forum but now the irs is created at 1099 nec for non-employee compensation so the 1099 miscellaneous still exists but if you have compensation paid to an independent contractor that doesn't fall within one of these exception

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