Form 1099 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 or individuals who have paid someone $600 or more in a year for services, rent, or other income. There are several variations of the form, such as Form 1099-MISC for miscellaneous income and Form 1099-NEC specifically for non-employee compensation. Recipients of Form 1099 must include the reported income on their tax returns. The form helps the Internal Revenue Service (IRS) track income that may not be reported through traditional employment channels. It is important for both payers and recipients to keep accurate records to ensure compliance with tax regulations.