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Relief from 1099 Reporting for Credit and Debit Cards for FSAs and HRAs
FIS ReliusLink to more items from this source
Feb. 16, 2004
Excerpt: Notice 2004-16 ... provides relief from the reporting requirement for payments made prior to January 1, 2003. This means that any payments made prior to the effective date of the Medicare Act amendment will not be subject to the 1099-MISC reporting requirement.

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