Individuals who work as independent contractors or freelancers will typically have their income reported on a 1099 form. Businesses that use contracted services and pay over $600 are required to report it on a 1099.nnIf you worked as a contractor, you should receive your 1099 by January 31 for work performed during the previous calendar year. You're required to include 1099s with any other tax information when you file your taxes by the IRS deadline, April 15.nnCommon 1099 filers include:nnIndependent contractors.nFreelancers.nSelf-employed workers.nSole proprietors.