As stated by Employee Tax Expert MinhT1:
The total of your forms 1099-NEC is reported on form 1096 (exactly like in previous years for forms 1099-MISC). Form 1096 is used when the forms 1099-NEC are submitted manually, not when they are transmitted electronically.
Please read this IRS document for more information.
Please click When will my forms be ready? to learn more.
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