給与以外の所得（フリーランス報酬、銀行利息、投資収益、不動産収入など）を報告する税務書類。支払者が受取者とIRSの両方に発行します。1099-NEC（非従業員報酬）、1099-INT（利息）、1099-DIV（配当）など複数の種類があります。
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