People who draw their income from sources other than wage-based work are the typical users of the various 1099 forms, including the 1099-MISC which covers most non-traditional forms of earning. The 1099 series in general deals with all sorts of incomes from freelance work to unofficial self-employment and other areas of work.
The 1099 forms are to be used under a series of technical scenarios involving tax code. One of these scenarios is the withholding of taxes under the backup withholding rules, a set of complicated fiscal laws and regulations which allow taxpayers to retain assets out of step with the tax season.
Strangely enough, profits from catches made and sold via fishing boat are covered under the 1099 form. The form deals with any proceeds generated by work down on or with a fishing boat, giving independent captains a convenient way to file their tax forms without dealing with excessive paperwork.
The 1099 form also covers people paying a certain amount in rent or in fees to attorneys. These service retainers can qualify various people to file using the 1099 MISC form or other forms in the 1099 series, which is designed to be flexible and inexact to accommodate people who work outside more typical avenues.