Misc

The Monthly and Annual U.S. Tornado Summaries are updated by SPC at irregular intervals.The Latest U.S. Tornado Statistics provides a monthly summary of tornadoes by month and contain datafor the last four years. PREL stands for preliminary, which should match the SPC rough log totals. ACT is the actual number from theStorm Events Database; AV is average. ACT numbers include removal of any erroneous/duplicate reports oradded reports which were initially missed or misclassified. An "--" in a column means the data is not yet available.There is also a column called "3YR AV" that gives the average number of tornadoes per month (based on the 3 years' data).

misc

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A 1099-MISC tax form is used for reporting taxable payments from your business to a variety of payees. You must report payments you make to miscellaneous types of payees during the year, and you must give these reports to the payee and send them to the IRS.

Form 1099-MISC (miscellaneous) reports several types of payments made by businesses. This primarily covers non-employee compensation to independent contractors, which is reported in Box 7 of the form.

"Most businesses will move over to only using the Form 1099-NEC to report nonemployee compensation," says Feeney. "But depending on the type of miscellaneous payments sent out, a business may need to file both forms or just the 1099-MISC form."

This caused another issue: two filing deadlines on the same form. All other miscellaneous payments reported on the Form 1099-MISC continued to have a later filing deadline. This, rightfully, confused many taxpayers. Therefore, in order to remedy the dual-filing deadline issue and simplify the income verification process, the IRS brought back the previously retired Form 1099-NEC.