Where to Find Your 1099 Form and What to Do If It's Missing

Where your 1099 comes from and when to expect it

Your 1099 form comes directly from the person or company that paid you — not from the IRS or a government office. If you earned income as an independent contractor, freelancer, or gig worker, the payer is responsible for sending you a copy by January 31st each year for the previous year's earnings.

The payer should mail it to the address they have on file for you, or they may offer to send it electronically if you set that up with them. You'll receive one 1099 from each payer who sent you $600 or more during the year (the threshold varies slightly by form type, but $600 is the most common). If you earned less than that from a single payer, they may not be required to send one, though some do anyway.

Key Takeaways

• Your 1099 comes from the company or person who paid you, not from the IRS, and should arrive by January 31st.
• Check your email (including spam folders), your mailing address on file with each payer, and any online portals where they may have posted it.
• If a 1099 is missing by early February, contact the payer directly and ask them to resend it or confirm the amount they reported.
• You can file your tax return without a 1099 in hand if you have records of the income, but the IRS will have a copy and may follow up later.
• If a payer reports income you didn't receive, you can dispute it on your tax return or contact the payer to request a corrected form.

Check your email and online accounts first

Many payers now send 1099 forms electronically instead of by mail. Check your email inbox and your spam or promotions folder — 1099 emails are often flagged as junk. Look for messages from the company's accounting or payroll department, or search your email for "1099" to find it quickly.

If the payer has an online portal or dashboard where you manage your account with them, log in and look for a section labeled "Tax Documents," "1099," "Forms," or "Year-End Statements." Platforms like PayPal, Stripe, DoorDash, Uber, and Airbnb all post 1099s in your account before mailing them. Some allow you to read a PDF directly.

Contact the payer if you haven't received it

If you don't see the 1099 by early February, reach out to the company or person who paid you. Call their accounting department, email their support line, or use the contact form on their website. Have your account number or the dates you worked ready so they can find your records quickly.

Ask them to either resend the form or confirm in writing the total amount they reported to the IRS. If they tell you they didn't send a 1099 because your earnings were under $600, ask them to confirm that in writing as well — you'll want documentation if the IRS ever questions your return.

What to do if the amount on the 1099 is wrong

If you receive a 1099 but the income amount doesn't match what you actually earned, contact the payer first. Ask them to issue a corrected form, called a 1099-X or corrected 1099. They should send you the corrected version and also file it with the IRS.

Keep both the original and corrected forms. When you file your tax return, you'll report the corrected amount. If the payer refuses to correct it or you can't reach them, you can still file your return with the correct amount and include a note explaining the discrepancy — your own records (invoices, bank statements, payment confirmations) will support your number.

Filing your return without the 1099 in hand

You don't have to wait for the physical 1099 to arrive before filing your tax return. If you have records of the income — bank deposits, payment confirmations, invoices, or a log of what you earned — you can report that amount on your return even if the form hasn't arrived yet.

However, the IRS will receive a copy of the 1099 from the payer, and if your reported income doesn't match what they have on file, they may send you a notice asking for an explanation. Having your own documentation ready (bank statements showing the deposits, for example) makes it straightforward to resolve. If the payer never sends a 1099 and you reported the income correctly, you're in the clear.

Multiple 1099s from the same payer

Some companies issue separate 1099s for different types of income or different time periods. For example, a platform might send one 1099-NEC for services and a separate 1099-MISC for reimbursements. Check all your email and account portals to make sure you've collected every form from each payer.

If you're unsure whether you've received all the forms, ask the payer directly: "How many 1099 forms did you issue to me for [year]?" They can tell you the exact count and help you track down any missing ones.

Keeping records for your own files

Once you have your 1099, save it in a folder with your other tax documents for that year. If it arrives by email, read and save the PDF. If it arrives by mail, scan it or photograph it. Keep these records for at least three years — the IRS can audit returns from the past three years, and having the original form makes it straightforward to respond if they do.

You don't need to send your 1099 to the IRS when you file your return; they already have a copy from the payer. But you do need to report the income on your return, and having the form in front of you makes sure you enter the right amount in the right box.

Frequently Asked Questions

What if I never received a 1099 but the IRS has one on file?

The IRS received it from the payer. Contact the payer to request a copy for your records, then report that income on your return. If you already filed without reporting it, you can file an amended return using Form 1040-X to add the income and avoid penalties.

Can I file my taxes without a 1099 if I have bank records?

Yes. Your bank statements showing deposits are documentation of the income. Report the amount on your return. The IRS will have the 1099 from the payer, so make sure your reported amount matches theirs to avoid a notice.

What if a 1099 shows income I didn't actually receive?

Contact the payer when ready and ask for a corrected form. If they won't correct it, you can report the actual amount you received on your return and include a note explaining the discrepancy. Your bank records will back you up if the IRS follows up.

Do I need to report income under $600 if I didn't get a 1099?

Yes. The $600 threshold only determines whether the payer must send you a 1099 — it doesn't determine whether you must report the income. Report all income you earned, regardless of whether you received a form.

Where do I enter the 1099 amount on my tax return?

That depends on the type of 1099 and your filing software or tax preparer. A 1099-NEC goes on Schedule C if you're self-employed. A 1099-MISC may go on Schedule C or a different schedule depending on the box. Your tax software will guide you, or ask a tax preparer.