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Thank you.  I talked to American Honda and they sent me all info referring to 1099-MISC not the 1099-NEC.  Is there an actual document that indicates what you outlined below is how the IRS has said to handle 1099-NEC for SPIFFs?  Honda said IRS publication 3204 but again that refers to the 1099-MISC and is dated 2008.  I appreciate your help.