LYCOS RETRIEVER 
Irs Forms: Instructions
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Most IRS forms can be filed on photocopies or computer printouts. You don't need a form that's printed by the IRS. There are a few exceptions because of the way the IRS uses computers to process the forms. These exceptions generally come with an instruction that you must file an original form.
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IRS Form 1099-Misc [PDF] is used to report payments for all non-employee compensation above $600. It is used to show payments for people or companies that performed services for the union, and from whom the union did not deduct taxes. Instructions [st1099miscinstr.pdf] are provided separately.
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If you haven't paid estimated taxes before, get a copy of IRS form 1040-ES, which contains instructions on computing and making estimated payments and a payment form. It's available at the IRS Web site or by calling (800) TAX-FORM.
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