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Today's tutorial will provide instructions on how to fill out IRS Form 1099-MISC when employing independent contractors. The year 2020 has brought new changes that will carry over into 2021 and 2022, particularly impacting business owners and individuals. One major change is the redesigned Form 1099-MISC, which has made a comeback alongside Form 1099-NEC. The tutorial aims to give an overview of how to fill out Form 1099-MISC, highlighting the importance of understanding these changes for accurate reporting.