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Yea, I'm not surprise that you'd logically figure the 600 dollar 1099 de minimis rule would roll over to the 1042S. But, it sucks lol.

Realistically, enforcement is questionable. I know that I've seen them but usually I dealt with large companies so I cant say how common it is for small businesses.

Odesk and elance definitely have this problem and they're required to file them but realistically I dont know how aware they are of these issues or how they're handling them. Can't say definitively =X. But, legally they should be doing all of this as well. =)



Thanks for taking the time to do this, its been a great resource.




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