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Am I required to file a Form 1099 or other information return? | Internal Revenue Service
https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return
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If you own a small business or are self-employed, use this IRS guidance to determine if you need to file form 1099 or some other information return.
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