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Form 1099-Misc is a tax form that reports the year-end summary of all non-employee compensation.
Specific Instructions File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:At least $10 in royalties (see the instructions for box 2) or broker payments in lieu of dividends or tax-exempt interest (see the instructions for box 8);At least $600 in:1.rents (box 1);2.ifficulty-of-care payments to foster care providers are not reportable if paid for fewer than 11 children under age 19 and fewer than six individuals age 19 or older. Amounts paid for more than 10 children or more than five other individuals are reportable on Form 1099-MISC.Canceled debt.