A 1099 position refers to a type of employment where an individual is hired as an independent contractor rather than as an employee of the organization they work with. The term "1099" comes from the IRS Form 1099 that contract workers must complete to report their earnings. Independent contractors are not considered employees of the organization they work with, and they are responsible for paying their own self-employment taxes.

Here are some key points to keep in mind about 1099 positions:

• Independent contractors generally work under a written contract with an organization that outlines what is expected of each party.
• Contractors are not eligible for employee benefits and other perks that W-2 employees receive.
• Employers generally do not have to withhold or pay any taxes on payments to independent contractors.
• Independent contractors are responsible for paying their own self-employment taxes.
• Independent contractors are not considered employees of the organization they work with, and they are not subject to the same rights and protections under federal and state laws as W-2 employees.

Its important for employers to understand the difference between employees and contractors to avoid tax penalties or lawsuits due to misclassification.