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1099 independent contractor Form: What You Should Know
If an individual contractor provides services to more than one business entity on a regular basis, an agreement between the independent contractor and the business, known as an 1099 independent contractor agreement, is required to be filed when the contractor first files with the IRS. If the agreement is not filed with an individual contractor, then the contractor must file a 1099-T annually to the IRS for the services performed by the individual contractor. The 1099-T is filed annually and is the individual's official tax statement for the year.
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