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A 1099 MISC form is one of the variants of the information return that is sent out by the IRS, to record the various sources of income made by an individual. The particular 1099 MISC form records the proceedings from sources such as contractual income, tips, freelance earnings, etc. The form is sent by the employer to the recipient latest by the end of January, (January 31st) and to the IRS by the end of February.
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