النموذج 1099 هو مستند ضريبي يُستخدم في الولايات المتحدة للإبلاغ عن الدخل الذي يتلقاه الأفراد أو الكيانات من مصادر غير عملهم الرئيسي. يُستخدم عادةً عندما يحصل الأفراد على مدفوعات تتجاوز 600 دولار من شخص أو جهة أخرى في السنة الضريبية. هناك أنواع مختلفة من نماذج 1099، مثل 1099-MISC و 1099-NEC، وكل نوع يُستخدم لأغراض معينة مثل الإبلاغ عن الدخل من العمل الحر أو الإيرادات الأخرى. يساهم هذا النموذج في التأكد من أن الدخل يتم الإبلاغ عنه للجهات الضريبية بشكل صحيح.

The 1099 form is an informational tax form used to report various types of income to the Internal Revenue Service (IRS). There are many types of 1099 forms, but they all have one thing in common: they report earnings from sources other than salaries or wages. 1099 forms are provided by the payer to the IRS, with a copy sent to the payment recipient. These forms alert the IRS that this money has changed hands. The 1099-NEC form reports non-employee compensation, while the 1099-MISC form reports miscellaneous payments. Generally, taxpayers are not required to submit their 1099 forms to the IRS, as the IRS already has the forms, but they must report the income on their tax returns.

Definition and Examples of the 1099 Form

The 1099 form is a type of tax form that records payments received that do not come from salaries or wages.

Taxpayers must report any income received from any sources other than their employer to the IRS after the end of the tax year, just like income from your job. The payer reports the payments to the IRS, and the recipient must then report the income on their tax return. Typically, taxes are not withheld from this type of payment, whether it is from self-employment
Source: https://www.thebalancemoney.com/what-is-a-1099-form-and-how-do-you-report-the-income-4773669