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Per the IRS Instructions for Form 1099-MISC:

Difficulty-of-care payments

Difficulty-of-care payments that are excludable from the recipient's gross income are not required to be reported. Difficulty-of-care payments to foster care providers are not reportable if paid for not more than 10 children under age 19 and not more than five individuals age 19 or older. Amounts paid for more than 10 children or more than five individuals are reportable on Form 1099-MISC.

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