급여 이외의 소득(프리랜서 보수, 은행 이자, 투자 수익, 임대 소득 등)을 보고하는 세무 서류. 지급자가 수취자와 IRS 양쪽에 발행합니다. 1099-NEC(비고용인 보수), 1099-INT(이자), 1099-DIV(배당) 등 여러 종류가 있습니다.
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