A 1099 is a U.S. tax form used to report income paid to an independent contractor, freelancer, or self-employed worker. Unlike W-2 employees, 1099 workers are responsible for paying their own taxes.
A 1099 contractor works as an independent professional rather than an employee. They invoice the client or staffing agency for their services, receive a Form 1099-NEC for tax reporting, and manage their own taxes, insurance, and business expenses.
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