Groupon does not send 1099s or any other tax forms. They provide a merchant agreement with a "Remittance" amount per voucher they sell on your behalf. For instance, if your retail price is $600 for a service, they will sell it for $300 and then multiply the total number of vouchers sold for the most recent 2 week period and pay you 65% of the gross amount they charge. For instance, if 10 vouchers are sold on their platform @ $300 each, they'd generate $3000 for themselves, then send you a one-time payment to your checking account for $1950. The cost to generate that $1950 is the commission paid to Groupon of $1050. There is no invoice for the $300 per voucher on your side, they simply skim it off the top and pay you the difference. But it's a legitimate expense to generate the remittance amount. You never see the $3000, only Groupon does.
