Where do I report payments to independent contractors on form 990?
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Depends on what the payments were for
Instructors and drivers
Services Provided, and likely, as part of your program costs. For instance, Drivers of vans hauling patients in wheelchairs, with the van having a special lift, taking them to their medical appointments, would be part of Program Costs for an operation such as Veterans' support or a group home. Then, you would look for any reimbursements, such as Medicare, and that is income for that same program.
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