Can an individual do contract work for the government without forming a company, like a 1099?

An individual cannot directly bid on federal government contracts as a 1099 contractor; you must operate as a business entity registered in SAM.gov. The Federal Acquisition Regulation (FAR) applies to federal contracting, and it requires offerors to be registered in SAM.gov as an entity. While you have registered your landscaping business, an individual cannot bid on contracts without that business entity. For state and local contracts, the rules depend on the specific state procurement code and the vendor guide for that state's procurement portal. Some states allow individuals to register as vendors, but it is less common for federal work.

Most IT "contractor" job postings are for individuals working for a prime contractor as a W-2 employee or a 1099 subcontractor. A sole proprietor can bid on federal contracts under their business name, but they are still a business entity in the eyes of the government, not an individual. The government procures from businesses, not individuals. Subcontracting to a prime as a registered business entity is a viable route for a sole proprietor, especially for smaller engagements, but you are still operating as a business.