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... merchandise, inventory, telephone, freight, storage, and similar items, and
payments of rent to real estate agents ... (but the real estate agent must use Form 1099-NEC to report the rent paid over to the property owner ... This extension is only for the time to file your 1099 forms with the IRS, it does not extend the deadline ... Help
If you need tax help, talk to a tax professional, such as a certified public accountant or a tax attorney ... When Do You Need to File Form 1099-NEC? ...