Businesses and government agencies use 1099 forms to report various types of income to the Internal Revenue Service (IRS). These types of income do not include wages, salaries, or tips. Learn about the types of Form 1099, what to do if you notice any errors and how to get a copy if you didn’t receive one.    Incorrect or Missing Form 1099 Contact the business or government agency if: Any of the reported income or information on your form is incorrect You did not receive your Form 1099 Common Types of Form 1099 1099-MISC for contracting and freelance work, gambling and prize winnings, and more 1099-INT for bank account interest 1099-DIV for investment distributions and dividends 1099-R for retirement account distributions from: 401(k) accounts IRAs Thrift Savings Plans Annuities Pensions  1099-S for real estate sales income Every business or agency must: Complete a Form 1099 for each transaction Retain a copy for its records Send a copy to the IRS and yourself. You should receive your copy by early February (or mid-February for Form 1099-B). You must include this income on your federal tax return. Contact the IRS If you requested Form 1099 from a business or agency and didn’t receive it, contact the IRS. Wait times to speak with a representative may be long.