Calendar

IRS Form 1099 is a set of tax forms that document different types of payments made by a person or business, usually not your employer. The payer is responsible for completing the appropriate 1099 Tax Form and submitting it to you. Such payments can be for rental income, earnings earned as a self-employed or independent contractor, a tax refund received from your state or locality, gambling winnings, and more. Most 1099 Forms are due by January 31, but in some cases the deadline is February 15.