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I have an agency. Am I responsible for sending Form 1099-K to my agency freelancers?

Please consult a tax advisor to determine your responsibilities for freelancers who do work for your agency. If you pay your freelancers through Upwork by setting up sub-contracts for the work they do for your agency, you will not have to send a Form 1099-K since they will receive one from Upwork. However, if you pay them off the Upwork platform, you might be responsible for reporting their income.

 

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