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Get IRS Instruction 1099-MISC 2005

Dition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment. ! CAUTION Be sure to report payments in the proper box because the IRS uses this information to determine whether the recipient has properly.

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