A free 1099 form can be found at irs.gov. On this webpage, under "Current Products," clicking "Form 1099-MISC" opens a PDF copy of the form. Directly below the link to the PDF is the link to the "Instructions for Form 1099-MISC," which provides details for completion.
The 1099 is a returns form for miscellaneous income, which is used to report income received from various places other than a main employer over $600. The $600 cap includes a host of possible sources of income, including royalties, rents and prizes, among other sources of income. Even if this income does not add up to more than $600, it is still necessary to report it as self-employment income.
The 1099-MISC form is commonly used by independent contractors and freelancers, such as writers, who work for various clients on different projects without stable employment. The 1099-MISC form is necessary for reporting sales of over $5,000 from any source except a permanent retail establishment. There are many different types of 1099 for each case, and a list can be found on the efile site. A 1099-MISC form is usually provided by clients who pay for contract services. If that does not happen, however, the IRS can issue a form on request by calling 800-829-1040.