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@athaureaux6 wrote:

Thank you Bill

I just found that Line strange. Now I notice that in the payroll software to fill out 1099 NECs to contractors, for the first time, the software is asking for tips and overtime amounts, (for the first time). Isn't that weird? Just saying. I agree with what you said. 

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Yes, for 2026 tips need to be separately reported on the 1099s.

If I had to GUESS, there may be some weird, obscure situations that a person with a 1099 could be covered by FLSA.  Other than the one I mentioned about a deceased employee, I can't think of any, but maybe something else is out there.