No, they are not the same. Form 1099-MISC is what a business or sole proprietor sends to contractors and businesses (other than corporations) that they hire and pay. In addition to sending to the individual or business, the information is reported to the IRS. Schedule C is the tax form included with a personal return that is used to report self-employment income and expenses. Often some or all of the income included on Schedule C is reported to the taxpayer on a Form 1099-MISC.