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Form 1099-MISC was used to report non-employee compensation in box-7. Beginning in the tax year 2022, IRS reintroduced Form 1099-NEC to report non-employee compensation on a separate form. Box 7 of the 1099-MISC was replaced and is now used to report direct sales of $5,000 and more.   For the 2022 tax year, the FATCA Filing Requirement checkbox can now be found on Box 13. Boxes 13-17 from the 2021 version of the form have been renumbered as 14-18 to accommodate this change.   For More info: https://...

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