If you'd like to issue 1099 forms, see What is Quick Employer Forms?
If you'd like to enter 1099 forms in your income tax return because no matter how small, per IRS, all income is taxable unless the law specifically excludes it. For additional information, click on Taxable and Nontaxable Income | Internal Revenue Service - IRS.gov. See the following on how to enter you 1099 form:
If you have a different form, please write a question with that specific 1099 form.
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