A taxpayer pays for two people to work for him on a contract basis during...

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Accounting

A taxpayer pays for two people to work for him on a contract basis during the year. The first only works for a few days and is paid a total of $200. The second works for a few months and makes $6,500. Which forms, and how many of them, is the taxpayer required to file with the IRS and give to the contractors? (Not "can" they give, but are "required" to file.)

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