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Do we have to apply Release 9.2 = Bug 32166779 - 2020 IRS ELECTRONIC FILING B-RECORD LAYOUT

Do we  have to apply Release 9.2 = Bug 32166779 -2020 IRS ELECTRONIC FILING B-RECORD LAYOUT REVISION FOR 1099-NEC (Target Post Date is Nov 25, 2020) if we don't do state withholding?

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