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The 1099-MISC box 7 for non-employee compensation  has been replaced with the new 1099-NEC.

 

The 1099-MISC box 7 only has a checkbox to indicate that the issuer of the form made $5,000 or more direct sales to you.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**