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Business & farm
Was he using Box 7 (Nonemployee compensation) on 2019 & earlier 1099-MISCs? If so, he should have switched to the 1099-NEC last year.
If he was using a pre-2020 1099-MISC box other than 7, he should still be using the 1099-MISC.
‎January 24, 2022
5:56 PM