If you earn $600 or more working as an independent contractor for one company, you need to file a 1099 form to the Internal Revenue Service. The company should send you a 1099-MISC form by January 31 of the following year.
Independent contractors, such as freelancers and consultants, use the form 1099-MISC to report income to the IRS. The same form is also used to report rent, royalties and other types of income that fall in the non-employee compensation category. The company issuing the 1099 form also sends a copy to the IRS. If January 31 falls on a weekend, the deadline for the company to send out the form may be slightly later.