How to Request a 1099 Form From Your Employer or Client

You ask your payer for a 1099, and they send it to you and the IRS by January 31

A 1099 form is a record of non-employee income — money you earned as a contractor, freelancer, or from other sources outside a traditional job. Your payer (the person or business that paid you) is responsible for sending you a copy and filing a copy with the IRS. You do not request it from the IRS. You request it from whoever paid you.

The process is straightforward: contact the business or person who paid you, confirm they have your correct name, address, and tax ID (usually your Social Security number), and ask them to send you a 1099. They are required by law to do this if they paid you $600 or more in a calendar year for non-employee work. If they paid you less than $600, they may not be required to issue one, but you still owe tax on that income.

The important date for payers to send 1099 forms to recipients is January 31 of the year following the payment. If you have not received your 1099 by early February, follow up with your payer directly — do not wait.

Key Takeaways

• Contact the person or business that paid you directly and provide your correct name, address, and Social Security number or tax ID.
• Payers must send 1099 forms by January 31 if you earned $600 or more in non-employee income during the previous calendar year.
• You need the 1099 to file your tax return accurately, even if you have not received it yet — you can report the income based on your own records.
• If your payer does not send a 1099 by mid-February, contact them in writing and keep a copy of your request.
• Different types of 1099 forms exist for different income sources (1099-NEC for contractor work, 1099-MISC for other income, 1099-INT for interest), so confirm which one applies to you.

Who is required to send you a 1099

Any business or individual that paid you $600 or more for services in a calendar year must send you a 1099-NEC (for non-employee compensation) or 1099-MISC (for miscellaneous income), depending on the type of work. This includes freelance work, consulting, contract labor, and similar arrangements where you are not a W-2 employee.

Some payers may issue a 1099 even if they paid you less than $600 — this is allowed, though not required. If you earned money and did not receive a 1099, you are still responsible for reporting that income on your tax return.

Certain types of income have different thresholds. For example, a 1099-INT (interest income) may be required at a lower threshold depending on the financial institution. If you are unsure whether your payer is required to issue a 1099, ask them directly.

How to contact your payer and request the form

Start by gathering the contact information for the business or person who paid you. This might be an email address, phone number, or mailing address. Call or email and ask for the 1099 form for the year in question. Provide your full legal name, current mailing address, and your Social Security number or tax ID so they can match it to their records.

Be specific about the year and the type of work you did. For example: "I performed freelance writing for your company in 2024 and received payments totaling $2,500. Please send me a 1099-NEC for that work." This helps the payer locate the correct record.

If you have moved since the work was performed, make sure to give your current address so the 1099 reaches you. If the payer asks for your address in a different format or needs additional information, provide it — they need accurate details to file correctly with the IRS.

What to do if you have not received your 1099 by February

If your payer has not sent you a 1099 by mid-February, send a written request. Email is acceptable, but keep a copy. State the year, the amount you were paid (if you know it), and the dates of the work. Ask for the 1099 to be sent within a specific timeframe — typically 10 business days.

If the payer still does not respond, you have options. You can file your tax return using your own records of the income you received — bank statements, invoices, or payment receipts all work. The IRS understands that not all 1099s arrive on time. Report the income you know you earned, and if the payer eventually files a 1099 with the IRS that differs from what you reported, the IRS will contact you.

If you believe your payer is deliberately not issuing a 1099 they are required to send, you can report this to the IRS using Form 3115 or by contacting the IRS directly, though this is a last resort. Most delays are honest mistakes or administrative oversights.

Different types of 1099 forms and which one you need

The most common form for contractor and freelance work is the 1099-NEC (Nonemployee Compensation). This is used for independent contractors, consultants, and self-employed workers. If you did contract work and earned $600 or more, you should receive a 1099-NEC.

The 1099-MISC (Miscellaneous Income) covers other types of income, such as prizes, awards, rental income, or payments from certain types of services. The specific box on the form will indicate what type of income is being reported.

Other 1099 forms exist for specific situations: 1099-INT for interest income from banks, 1099-DIV for dividends from investments, 1099-G for government payments (like unemployment or tax refunds), and others. Your payer will send the form that matches the type of income you received. If you are unsure which form you should receive, ask your payer or describe the type of work or income to them.

Using your 1099 to file your tax return

When you receive your 1099, check it for accuracy. Verify that your name, address, and tax ID are correct. Look at the income amount in Box 1 (for a 1099-NEC) or the relevant box for other forms. If there is an error, contact your payer when ready and ask them to send a corrected form, called a corrected 1099 or amended 1099.

You will use the income reported on your 1099 when you file your tax return. If you are self-employed, you will typically report this income on Schedule C (Profit or Loss from Business) and then calculate your self-employment tax on Schedule SE. The exact forms depend on your situation and the type of income.

Keep your 1099 with your tax records for at least three years. The IRS receives a copy of every 1099 filed, so your return will be cross-checked against it. If your reported income does not match the 1099, the IRS may send you a notice.

What happens if your payer does not file with the IRS

Payers are required to file a copy of your 1099 with the IRS by January 31. If your payer fails to do this, it does not erase your responsibility to report the income. You still owe tax on money you earned, whether or not a 1099 was filed.

However, if you reported the income on your tax return and your payer did not file a matching 1099 with the IRS, you are protected. The IRS will not have a record of the income to cross-check against. If your payer later files a late 1099, the IRS may contact you, but you can show that you already reported it.

If you suspect a payer is deliberately not filing 1099s to help you or themselves avoid taxes, do not participate in that arrangement. Unreported income is tax fraud, and the penalties are severe. Report the income yourself and keep your own records.

Frequently Asked Questions

Do I need a 1099 to report income on my tax return?

No. You are required to report all income you earned, whether or not you receive a 1099. If you have records of payment (bank deposits, invoices, receipts), you can report that income. A 1099 is a record your payer sends to you and the IRS, but it is not required for you to report the income yourself.

What if the amount on my 1099 is wrong?

Contact your payer when ready and ask them to issue a corrected 1099. They will send you a new form marked "CORRECTED" and file a corrected version with the IRS. Do not ignore the error — if you report a different amount than what the IRS has on file, you may receive a notice. Keep the corrected 1099 with your tax records.

Can I get a 1099 if I earned less than $600?

Your payer is not required to send a 1099 if you earned less than $600, but they may choose to. You are still responsible for reporting that income on your tax return. If you did not receive a 1099 but earned money, use your own records to report it.

What if I lost my 1099 or never received it?

Contact your payer and ask for a duplicate. Keep the request in writing (email is fine). If they cannot resend it, you can file your return using your own records of the income. The IRS has a copy of the 1099 your payer filed, so your income will be on record even if you do not have the physical form.

Do I need to report 1099 income differently than W-2 income?

Yes. 1099 income is reported on Schedule C (if you are self-employed) or on other schedules depending on the type of income. You will also owe self-employment tax on most 1099 income. W-2 income goes directly on your main tax form and has taxes withheld by your employer. Consult a tax professional or IRS resources if you are unsure how to report your specific situation.