Oyster does not generate or file 1099-NEC tax forms. US companies are responsible for preparing and submitting 1099-NEC forms directly to the IRS for contractors who are US citizens or non-US citizens with US tax responsibility. Companies should collect necessary tax details (such as via Form W-9) and use IRS-approved tools or e-filing platforms like Tax1099, Track1099, or QuickBooks to prepare, file, and distribute the forms by the IRS deadlines. For official guidance, please refer to irs.gov
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