Form 1099 is used to report various forms of income other than wages, salaries, and tips to the Internal Revenue Service (IRS) and to the recipient of the payment. Agricultural producers may both receive Form 1099 information returns and be required to issue them. The Rural Tax Education website provides an overview of the kinds of information 1099 forms report. Visit the Form 1099 Information Returns page.
Tax Basics: Form 1099 Information
Please note: Our resources are provided for educational and informational purposes only and are not legal counseling. No attorney-client relationship is created, nor is there any offer to provide legal services by the distribution of these publications. Always consult an attorney before relying on the information in these resources.