An IRS information return form used by payers to report to the Internal Revenue Service payments made to payees. Payees also receive a copy. There are different 1099s for different types of income payments. Within an accounts payable (AP) context “1099” refers to the IRS forms 1099-MISC and 1099-NEC on which payers report payments made to vendors, suppliers, landlords and for non-employee services, as well as royalty and other payments. Form 1099-K is a form used by third-party payers such as credit card companies to report payments made via credit card or purchasing card.