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What is the minimum a freelancer can earn in a year that requires income reporting?

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What is the minimum a freelancer can earn in a year that requires income reporting?

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If any freelancer earns $600 or more from you, they must be issued a 1099 MISC form indicating the total in checks or cash they have been paid, including expense reimbursements. But please consult your accountant first regarding expense reimbursements.

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