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e-File Form 1099-A online, Acquisition or Abandonment of Secured Property, for each
borrower if you lend money in connection with your trade or business and, in full
or partial satisfaction of the debt, you acquire an interest in property that
is security for the debt, or you have reason to know that the property has been
abandoned. You need not be in the business of lending money to be subject to
this reporting requirement
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