Form 1099 Definition

A Form 1099 is an information tax return that is filed with the Internal Revenue Service (IRS). The 1099 form you use depends on the payment you need to report.

Form 1099 Extended Definition
There are several series of 1099 forms, including Forms 1099-MISC, Miscellaneous Information, and Forms 1099-NEC, Nonemployee Compensation. For example, you must file Form 1099-NEC to report independent contractor payments of $600 or more.

Other types of Forms 1099 include:

  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-INT, Interest Income
  • Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Send Forms 1099 to the IRS along with Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Make sure you know each 1099 form’s due date.

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Last Updated By

Rachel Blakely-Gray | Feb 14, 2023

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