The IRS 1099 Form is a collection of tax forms documenting different types of payments made by an individual or a business that typically isn’t your employer.
Anyone who receives a commission or fee from a real estate transaction are considered independent contractors, and if applicable, a 1099 is issued for the commissions paid during the year. As specifically noted by the IRS, Form 1099-NEC (Nonemployee Compensation) is filed for “Services performed by someone who is not your employee”, i.e. real estate commissions.