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Yes, You Would Need a Form 1099 for Reporting the Payments Made to an Independent Contractor in a Tax Year.
To Avoid Penalties, You Must Accurately File Your Returns, Pay Your Taxes on Time, and Prepare the Information Returns Timely.
The Businesses That Are Required to Issue the Form 1099 Are Responsible for Asking Their Customers, Independent Contractors, and Other Payees to First File or Return the W-9 Form.