A 1099-MISC form is known as an "information filing" form. 1099s are usually distributed by January 31 of the following tax year (ex. 2023 Form 1099-NEC sent by January 31, 2024). You'll typically receive a 1099 in the mail if you receive some kind of payment outside of your typical income, salary, or tips; this could be through working as an independent contractor, selling stock, or receiving interest or dividend income.
While you do not need a 1099 to file your tax return, it is helpful to provide all 1099s received. This will help us address any potential issues with your books since these forms are filed with the IRS and other state agencies. The forms are used so you know how much money to report, but do not need to be attached to your return. Copies of the form are sent to the IRS by the taxpayer.