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The RECIPIENT’S TIN is the contractor’s SSN or business TIN. Under the RECIPIENT’S name, use the contractor’s name and address. The total amount you paid him for the year is input in Box 1 Non-employee compensation.
Elena Rostova
Lead Health, Wellness & Medical Journalist
Elena Rostova holds a Master's degree in Public Health Journalism. She covers groundbreaking medical research, holistic wellness trends, mental health awareness, and nutritional science.