How to Get Your 1099 Form From Your Employer or Client

Your employer or client must send you a 1099 by January 31

If you received income that was not subject to tax withholding — from freelance work, contract jobs, rental property, or other sources — the person or business that paid you must send you a copy of the relevant 1099 form by January 31 of the following year. They are also required to send a copy to the IRS. You need this form to file your tax return accurately.

The specific form depends on the type of income. A 1099-NEC is used for non-employee compensation (freelance and contract work). A 1099-MISC covers miscellaneous income like rental payments or prizes. A 1099-INT reports interest income, and a 1099-DIV reports dividends. Your payer should know which form applies to the income they paid you.

If you have not received a 1099 by early February, you have options to track it down and file your return on time.

Key Takeaways

• The person or business that paid you non-withheld income must mail or deliver your 1099 by January 31 each year.
• Contact the payer directly first — they may have sent it to an old address, or it may still be in the mail.
• If the payer cannot or will not send you a 1099, you can file your return using the income information you have and note the missing form.
• The IRS has a Form 4506-C process to request a copy of a 1099 the payer filed, though this takes several weeks.
• If a payer fails to send you a 1099 they were required to file, you can report this to the IRS using Form 13909.

Contact the payer directly first

Before taking any formal steps, reach out to the person or business that paid you. Call, email, or send a message through the platform you used to work together. Explain that you have not received your 1099 and ask them to resend it or confirm the mailing address they have on file.

Many 1099s are delayed straightforward because the payer used an outdated address. If you moved during the year, the form may have been mailed to your old location. Ask the payer to verify your current address and resend the form, or ask if they can email you a copy instead.

If the payer is a larger company with a payroll or accounting department, ask to be transferred to that team. They handle 1099 distribution and can often resend forms quickly. Small business owners or self-employed people may need a reminder, but most will send it once you ask.

File your return without the 1099 if the important date is near

You do not have to wait for a 1099 to file your tax return. If January 31 has passed and you still do not have the form, you can file using the income information you have — bank statements, invoices, payment records, or your own records of what you were paid.

When you file, note on your return that you are reporting income from a missing 1099. The IRS understands that payers sometimes miss the important date or fail to send forms. Report the income amount you received and the name and tax ID of the payer if you have it. The IRS will match this against the 1099 the payer eventually files.

Filing on time protects you from penalties for late filing. If the 1099 arrives later and shows a different amount than what you reported, the IRS will contact you to reconcile the difference. This is far less serious than filing late or not filing at all.

Request a copy of the 1099 from the IRS

If the payer will not send you a 1099 or cannot be reached, you can ask the IRS for a copy of the form the payer filed. Use Form 4506-C, Request for Copy of Tax Return, to request this. You can file it online through the IRS website, by mail, or by fax.

The IRS typically takes 5 to 30 days to process a Form 4506-C request, depending on the method you use. Online requests are fastest. There is no fee for this service. You will receive a transcript or copy of the 1099 the payer filed with the IRS.

This approach works only if the payer actually filed a 1099 with the IRS. If they did not file one at all, the IRS will not have a copy to send you. In that case, you will need to file your return with the income information you have and report the missing 1099.

Report a payer who did not send a 1099

If a payer was legally required to send you a 1099 but failed to do so, you can report this to the IRS. Use Form 13909, Information Referral, to report the payer's failure. This form alerts the IRS that the payer may not be complying with reporting requirements.

Filing Form 13909 does not directly help you get your 1099, but it creates a record with the IRS that the payer is not following the rules. The IRS may then contact the payer or audit their records. This is most useful if the payer is deliberately avoiding sending 1099s to multiple people.

You can file Form 13909 online through the IRS website or mail it to your local IRS office. There is no important date to file it, though reporting sooner is more useful to the IRS.

Understand what counts as income requiring a 1099

Not all income requires a 1099. The payer is required to send you a 1099 only if the income meets certain thresholds and falls into a category that requires reporting. For 1099-NEC (non-employee compensation), the threshold is $600 or more in a calendar year. For 1099-MISC, the threshold varies by the type of income — some categories require reporting at $600, others at $10.

If you received less than the threshold amount from a single payer, they are not required to send you a 1099, though they may choose to anyway. You are still responsible for reporting all income on your tax return, whether or not you receive a 1099.

Some types of income — like payments through PayPal, Venmo, or other payment apps — may be reported on a different form, such as a 1099-K, depending on the amount and the payer's business structure. Ask the payer which form they will use if you are unsure.

Keep records of all payments you receive

The best protection against missing 1099s is to keep your own records of every payment you receive. Save bank statements, invoices, emails confirming payment, and any other documentation of income. These records prove what you earned, even if a 1099 never arrives.

If you work as a freelancer or contractor, create a straightforward spreadsheet or use accounting software to track payments by date, payer name, payer tax ID, and amount. Update it as you receive payments throughout the year. This makes it straightforward to report income on your tax return and to spot discrepancies if a 1099 shows a different amount.

When you file your return, you can reference these records if a 1099 is missing or incorrect. The IRS respects documentation you create yourself, especially if it is consistent and detailed.

Frequently Asked Questions

What if the 1099 shows the wrong amount?

Contact the payer and ask them to file a corrected 1099 with the IRS. They will send you a corrected form (marked as such) and file the same with the IRS. If the payer refuses to correct it, you can file your return with the correct amount and note the discrepancy. The IRS will reconcile the difference when it compares your return to the 1099 on file.

Can I file my taxes before January 31 if I am expecting a 1099?

Yes. You can file early if you have all the income information you need. If you are still waiting for a 1099, you can file using your own records and note the missing form. You do not have to wait for the payer to send it.

What if the payer is out of business or unreachable?

File your return using the income information you have — bank deposits, invoices, or payment records. Report the income and the payer's name and tax ID if you have it. The IRS will not penalize you for a missing 1099 if you report the income you actually received.

Do I need the 1099 to claim business deductions?

No. The 1099 reports income only. You report business deductions separately on your tax return, using your own records of expenses. Keep receipts, invoices, and documentation of all business expenses you incurred, regardless of whether you have a 1099.

How long do I keep 1099s after I receive them?

Keep 1099s for at least three years after you file your return. The IRS can audit returns going back three years in most cases, so you may need to show the 1099 as proof of the income you reported. If you are self-employed, keeping records for longer is a good practice.