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comp., MS 1099 report (A report to the U.S. Internal Revenue Service (IRS) on a 1099 form. A 1099 form is used to report non-employee income and is filed on a calendar year basis. The IRS produces various types of 1099 forms, including Dividend (1099-DIV), Interest (1099-INT), Miscellaneous (1099-MISC), and Retirement (1099-R))