A 1099 form, also called an information return, is a document sent to you by an entity that paid you certain types of income throughout the tax year. Getting a 1099 form doesn't mean you necessarily owe taxes on that income, but you will have to report it to the IRS on your tax return.

The IRS 1099 Forms are a group of tax forms that document payments made by an individual or a business that typically isn’t your employer. The business that pays the money fills out the form with the appropriate details and sends copies to you and the IRS. The form reports payments made during the tax year.

The 1099 Form is used to report certain kinds of non-employment income to the IRS. Employers send 1099 Forms to non-employees, freelancers or contractors who were paid more than $600 during a calendar year. The 1099 Form may also be used for many other types of income.