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Samuel, an independent contractor, worked as a handyman during 2022. He earned $16,500 from his services, but he did not receive a Form 1099-NEC, Nonemployee

Samuel, an independent contractor, worked as a handyman during 2022. He earned $16,500 from his services, but he did not receive a Form 1099-NEC, Nonemployee Compensation. How does he report this income

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