Yes, you may receive a Form 1099 MISC from the dealership for the difference you paid for it versus market value. Rather you will receive or not solely depends on if the dealership decides to report it on the 1099.
If you don't receive a 1099 MISC, it is up your discretion rather to report it or not as there is no record of it reported to the IRS on a 1099 MISC.
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