Filing and Furnishing Forms 1099-MISC and 1099-NEC for 2021

 

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For tax year 2021 reporting, issuers must use the 2021 version for filing and furnishing Forms 1099-MISC and 1099-NEC.

For tax years beginning after December 31, 2021, issuers must use the January 2022 versions of Forms 1099-MISC and 1099-NEC for filing and furnishing in 2023.