Get IRS Instruction 1099-MISC 2007
Ns on the reporting requirements for fixed investment trusts. Regulations section 1.671-5(d) requires trustees and middlemen to file with the IRS the appropriate Forms 1099 beginning with calendar year 2007. The appropriate forms include Form 1099-MISC, however, the regulations require certain other payments to be reported on Forms 1099-B, 1099-DIV, 1099-INT, or 1099-OID. In addition, trustees or middlemen must furnish a statement to the trust interest holder of items of income (consistent with.
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