Question
I have a reporting modification that exempts me from reporting clients of my business or organization. How do I indicate that?
Answer

If your modification exempts you from reporting ALL clients of the business or other organization, answer "no" to the question "Did (your business or organization) receive any reportable payments of $12,000 or more between January 1, 2019, and December 31, 2019, from a business customer?" If you are required to list SOME of the clients, answer "yes" and complete the information for those clients for whom the modification applies. If your modification also exempts you from reporting other governmental customers, you will follow the same reporting method described above for business customers.