In general, you are only required to issue a Form 1099-MISC to an individual or an unincorporated business. If the payee qualifies, you must secure a valid Social Security number or tax ID number, as well as a valid address. This may prove to be tricky, as some people who are self-employed prefer to remain anonymous in the eyes of the IRS.Where do I find a 1099 form?
Visit your local IRS office and request 1099 forms in person. Find out where your local IRS office is by searching the IRS website under the “Contact My Local Office” link. Go to the library and look for the forms in the lobby where other materials such as free newspapers are located.Who has to fill out Form 1099?
An independent contractor or freelancer would fill out a 1099 form. This form is filled out by workers that give their services to companies for a wage, and it reports how much money companies paid you as a non-worker.