The responsibility for "filling out" a 1099 form—specifically the task of generating and filing it—rests entirely with the payer (the business or individual who made the payment), not the person receiving the money. In the 2026 tax landscape, if you are a business owner or a freelancer who paid an independent contractor, freelancer, or "gig worker" $600 or more for services during the calendar year, you are legally required to issue a Form 1099-NEC. To do this, you must first collect a Form W-9 from the contractor to obtain their correct Taxpayer Identification Number (TIN) and address. The payer then fills out the 1099 with the total amount paid, sends one copy to the contractor by January 31st, and files another copy with the IRS. For other types of income, such as interest, dividends, or rental income, different versions like the 1099-INT or 1099-MISC are used, but the rule remains the same: the entity providing the funds is the one that must document the transaction. The recipient does not fill out the 1099; they simply use the information provided on the form they receive to accurately report their income on their own tax return.