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Originally Posted by RichMSN
Tim,
As Bob said, the assignor or whoever is paying issues the 1099. I filed before receiving a 1099 last year, but it was no big deal because all the income was included on my return, 1099 or no 1099. ALL income is taxable.
--Rich
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I thought it was anything over $300 that the recipient had to report, and $600 the minimum for the assignor/association/etc.