A person that works from home but is employed by a company will receive a paycheck like any other employee (either by mail or direct deposit). They will get that income reported on a W-2
Consultants and people who provide service not as direct employees usually submit a bill to their customer and are paid by check.
If they are providing a contracted service the company contracting their service will report that income on a 1099.
If they are simply running business, receiving money from customers for product or service, then they will be paid via check, cash or credit card. They’ll have to keep track of their own income and expenses and report them on their 1040 (Schedule C, I think).
(Sorry, I answered the tax thing, too, but it wasn’t clear from the question what sort of ‘work from home’ situtation this was).