A 1099 form is a type of tax document used in the United States to report various types of income other than wages, salaries, and tips. It is commonly issued to independent contractors, freelancers, and other non-employees who receive payments from businesses. The most common version is the 1099-MISC, which reports miscellaneous income, while the 1099-NEC specifically reports non-employee compensation. Businesses are required to send a 1099 form to the Internal Revenue Service (IRS) and the recipient by January 31 of the following year. This helps ensure that all income is reported for tax purposes, allowing the IRS to track earnings and enforce tax compliance.