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.
The IRS requires any company or person who makes certain types of payments to report them on a 1099-Misc form. This form includes a variety of payments but the most common use is to report earnings when you work as an independent contractor.
