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US Based companies are supposed to send out 1099's to anyone in the US that earned over $600 for the year & they are supposed to be mailed by Jan 31st.
Some companies send them out to non-US webmasters, which my accountant told me is incorrect (you just report that outgoing money in another area of the tax form)
Sponsors are supposed to send them & processors are not - technically, the processor is just sending money out on the sponsors behalf.
Of course, I've never seen a 1099 from a sponsor that has the processor pay the webmasters for them - LOL
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