Form 1099-MISC is a tax form 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 received payments totaling $600 or more in a calendar year. The form includes information such as the payer's and recipient's details, the amount paid, and the type of payment. Recipients use Form 1099-MISC to report their income when filing their taxes, ensuring compliance with IRS regulations.