"Corporation Accounts: The IRS requires reporting on aggregate
substitute payments in-lieu of dividends of $10.00 or more paid to
corporations classified as a C-Corp. The income is reported in Box 8
on a 1099-MISC. Otherwise, the firm is not required to issue composite
1099s for C-Corps; they are exempt from 1099 reporting. Please refer to
your monthly and/or annual statement (mailed approximately the second
week of January)"
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