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Right of Way Payment

Question

I am paying the Right of way -rent along with "Statutory" fee. Do I report both fees together (the right of way and the statutory fees) as rent in box 1 of the form 1099-misc?

Answer

There are multiple situations where you may have to report to the same payee in multiple boxes of the Form 1099-MISC. It is important that you do so properly, in particular because it could have important tax consequences for your payee. For instance, amounts reported in Box 7 of the Form 1099-MISC generally carry the expectation that they are subject to self-employment taxes, but amounts in Box 1 do not.
 

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