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Investors & landlords
Box 3 is also for payments to contractors and/or individuals directly. That used to go in box 7. But box 7 is greyed out and apparently not used on the 1099-MISC for the 2019 tax year.
For the 2020 tax year 1099-MISC, box 7 is gone completely.
‎February 7, 2020
10:42 AM