Is a 1099 form the same as a Schedule C?
No.
1099 forms used by payers to report payments made to a taxpayer (or recipient). The most popular 1099 form is the 1099-MISC which is used to report payments of $600 or more that were paid by the payer to a recipient.
Schedule C, which is sent with Form 1040, is used to report self-employment income and calculate taxable profit.
Lets consider an example. I hire someone to paint my house. I, the homeowner, am the payer. The painter is the recipient. Lets say the painter charges $5,000 to paint my house and the paint cost $500. The homeowner or payer sends the painter Copy B of Form 1099-MISC at the end of the year reporting the $5,000 payment. The homeowner also sends Copy A of Form 1099-MISC to the IRS. The painter fills out Schedule C showing the $5,000 they were paid as business income and then deducts the $500 in paint cost as a business expense. The difference of $4,500 is painter income.
I hope this helps. E-mail any 1099 question you might have.
by 
Erich J. Ruth
Erich J. Ruth provides technical support for National Software which is the parent company for 1099FIRE. 1099FIRE develops and markets a comprehensive range of products that enables any size of business or institution to effectively manage and comply with year-end filing requirements. 1099FIRE is an employee-owned company located in Phoenix, Arizona.
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my son is an independent contractor for a gaming company…part time. He received a 1099. He is not a business. What Schedule C would I use.
I dont know how Schedule C applies to the 1099’s. Your son probably received Form 1099-NEC which is
non-employee compensation from the gaming company. Your son has to report this income on his 1040 form
at the end of the year.