The term FORM 1099-MISC is a form used by the Internal Revenue Service (IRS) to report payments made to non-employees for services rendered. It is typically used to report payments made to independent contractors, freelancers, and other self-employed individuals. The form is also used to report certain types of income such as rents, royalties, prizes, awards, and other income payments. The four-letter solution to this crossword is MISC.