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2020 Instructions for Forms 1099-MISC and 1099-NEC
www.irs.gov2020, use Form 1099-NEC to report nonemployee compensation. See part C in the 2020 General Instructions for Certain Information Returns, and Form 8809, for extensions of time to file. See part M in the 2020 General Instructions for Certain ... Changes in the reporting of income and the form’s box numbers are listed below.