What is an account number in Form 1099-MISC?
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An account number in Form 1099-MISC is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-MISC. The account number is required if check the FATCA filing requirement box. 

The IRS also encourages you to designate an account number for all Form 1099-MISC you file. 

Note: If you are filing Form 1099-MISC with ExpressEfile and don’t designate an account number for the form, ExpressEfile will automatically generate and assign an account number for the form.