Formulario 1099
Documento fiscal que reporta ingresos no salariales (honorarios freelance, intereses bancarios, ganancias de inversión, ingresos por alquiler). El pagador lo emite tanto al receptor como al IRS. Existen varios tipos: 1099-NEC (compensación no empleado), 1099-INT (intereses), 1099-DIV (dividendos).
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