1099 vs W-2: The difference between employees and contractors
BMT Office Administration
NOVEMBER 16, 2022
You will notice that the IRS publication PDF of the form has several copies. Previously, IRS Form 1099-MISC was the form sent to contractors, which can cause some confusion for employers, but the IRS introduced the 1099-NEC form in 2020 and now requires employers to use this form for independent contractors. Copy B: Recipient Copy.
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