The 1099-MISC form is a tax document used in the United States to report various types of income other than wages, salaries, and tips. It is typically issued by businesses to freelancers, independent contractors, and other non-employees who have earned $600 or more in a calendar year. This form helps the Internal Revenue Service (IRS) track income that may not be reported on a traditional W-2 form. The 1099-MISC includes information such as the payer's and recipient's details, the amount paid, and the type of payment. Recipients must report this income on their tax returns, ensuring they pay the appropriate taxes. The form is part of a broader set of 1099 forms used for various income reporting purposes.