Where can I find 1099-MISC instructions?
If you pay an independent contractor more than $600 in the tax year, you’re required to report total annual compensation paid to the contractor on Form 1099-MISC. The form records nonemployee compensation for tax purposes and is provided to the IRS and the independent contractor.
The IRS has instructions for filling out a 1099-MISC on their site.
If you are an independent contractor receiving a Form 1099-MISC, you will report that nonemployee compensation, along with other compensation received for your business, on a Schedule C, Profit and Loss from Business, when you file your taxes.