Employment taxes

My sd was paid cash for employment by a small company. She wants to report payment of this money to the irs. Is the company required to give her a 1099 form? What does she do if they do not give her a tax statement?

If they paid her more than $600 they are required to give her a 1099.

If she does not receive one, she should file it on Schedule C, and she can claim her expenses against it.

Snipes