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In today’s video tutorial, the host explains how to fill out a 1099-MISC form for non-employee compensation in a business context. To begin, viewers need to order the 1099 forms from the IRS, which will send a booklet with instructions along with the forms designed for multiple copies, as the ink bleeds through layers. It's emphasized that these forms are different from standard computer paper. For the demonstration, the host opts to use a printed version on regular paper to illustrate the filling process, setting the stage for completing the 1099-MISC form. The video provides step-by-step guidance for viewers.