The Internal Revenue Service has 1099 forms available to download at no cost on its website at IRS.gov. Users can also download instructions for filling out the form.
Payers use the 1099 form to report miscellaneous payments made to people who are not regular employees. The IRS requires payers to file a 1099 form if they paid more than $10 in royalties or $600 in rent or other compensation during the tax year, according to the IRS website. The form shows the amount paid and the person or unincorporated business that received payment. Businesses should use the W-2 form for regular employees and the 1099 form for independent contractors, according to the IRS.