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Do I need to attach 1099-NEC with my paper return of state tax?

The recipient or payee of Form 1099 is not required to submit this form to the IRS and/or state tax agency when e-filing a tax return. That is unless the particular Form 1099 includes a report for Federal income tax withheld by the payer on behalf of the payee from the related income payments. Be Peaceful !!!

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