1099 forms are used to report income you earned from sources other than salary or wages. You might get 1099-INT to report interest income, while the 1099-DIV shows dividends and capital gains on investments you hold. If you sell an investment, such as stocks or bonds, you will get 1099-B. And if you do work for a company or person as non-employee and earn more than $600, they should issue you a 1099-MISC.

Attaching 1099s

If you file your return electronically, you do not have to worry about mailing any of your 1099 forms. The issuer is required to send a copy to the Internal Revenue Service as well. However, if you file a paper return, you should attach a copy of any 1099 that shows federal tax withholding in Box 4. If no tax was withheld, just mail your return without it.