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Continuous use form and instructions Form 1099 MISC Form 1099 NEC and these instructions have been converted from an annual revision to continuous use Both the forms and instructions will be updated as needed For the most recent version go to IRS gov Form1099MISC or IRS gov Form1099NEC New box 13 Information about Form 1099 MISC Miscellaneous Information including recent updates related forms and instructions on how to file Form 1099 MISC is used to report rents royalties prizes and awards and other fixed determinable income

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