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Anyone who pays you $600 or more in one calendar year for your services is required by the IRS to provide you with a 1099 form reporting the total amount of your miscellaneous income. If the amount you earned from any one particular company is less than $600, that company is not required to send you a 1099 form, however, you are still responsible for reporting that income, whether it was reported on a 1099 form or not. The only difference is that the IRS will not have any report of the money you were paid if the amount was under $600.
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