11/14/2013
(IRS.gov)

Businesses must file the federal Tax Form 1099 for any freelancer they have paid more than $600 in the past year, Eva Nazarewicz writes. Several pointers can help you assemble the needed information to keep filing simple. Among other things, it's important to have contractors fill out their W-9s and to keep close tabs on payments you have made to freelancers, she writes.

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