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The 2014 tax season is fast approaching, which means small-business owners who pay independent contractors must prepare to file 1099-MISCs. Like W-2s for full-time employees, 1099s for freelancers must be filed to the IRS — and mailed to the taxpayers who worked for you in 2013 — between Jan. 1 and 31. You are generally required to submit a 1099 form for anyone who earned more than $600 from your company during 2013. Don’t let the process complicate your already busy schedule. Here�...