Form 1099

/ˈfɔrm ˌwʌn ˈoʊ naɪn/

Definitions

  1. (n.) An IRS tax form used to report various types of income other than wages, salaries, and tips, such as interest, dividends, and non-employee compensation.
    The freelancer received a Form 1099 from each client who paid her more than $600 during the tax year.

Forms

  • form 1099

Commentary

Form 1099 is a key document for independent contractors and other non-employee income recipients; proper understanding aids tax compliance and accurate reporting.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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