What is reported on the 1099-MISC form?

Form 1099-MISC is used to report payments made in the course of a trade or business to another person or business who is not an employee. The form is required to be filed when $600 or more in other income is paid within a calendar year. The form is provided by the payer (eBay Partner Network) to the IRS and the person or business that received the payment.

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