1099 is tax form used in USA. I have received 1099 from my bank stating the interest I earned in 2007. I have to declare it in my tax returns. There are many variants to 1099. In my case it was 1099-INT
Google would send a 1099-R I think I know companies do not have to send it , if it is under a certain amount. BUT , if they do, and you don't report it then it is a hassle.
Judging by the responses in this thread, I guess Google doesn't bother sending anyone 1099s. I know I haven't gotten one (and I'm in the USA). It's kinda weird because I'm used to getting 1099s for everything (freelance work), and I was expecting Google to send them out in Jan. But if no one has gotten one, then I guess Google isn't sending them. Based on my experience with other jobs, the 1099 isn't based on amount. I used to get 1099s for jobs where I only made $70. I think it depends on how nitpicky the employer is. Google probably doesn't have the time to get involved in our tax issues.