How to Get a 1099 Form From Your Employer or Client

Your employer or client sends you a 1099 — you don't request it

A 1099 form is a tax document that your employer, client, or payer generates and mails to you. You do not fill it out yourself or request a blank copy to complete. Instead, the person or business that paid you for work is responsible for preparing it and sending it to you by January 31st each year for the prior tax year.

If you worked as an independent contractor, freelancer, or received other non-employee income during the year, the payer should send you the 1099 without you having to ask. The form shows how much they paid you, and they also file a copy with the IRS so your income is on record.

The most common version is the 1099-NEC (used for self-employed workers and contractors) or 1099-MISC (used for other types of income). Some payers may send a different 1099 variant depending on what kind of work you did or income you received.

Key Takeaways

• Your payer is required by law to send you a 1099 form by January 31st if they paid you $600 or more during the year for non-employee work.
• You should receive the form in the mail or by email if your payer has your current address or contact information on file.
• If you do not receive a 1099 by early February, contact the payer directly and ask them to send it or confirm they filed it with the IRS.
• Keep your 1099 forms with your tax records — you will need the information when you file your tax return.
• If a payer fails to send you a 1099 or sends one with incorrect information, you can report it to the IRS and still report the income on your return.

When a payer is required to send you a 1099

A business or individual must send you a 1099-NEC if they paid you $600 or more during the calendar year for services as an independent contractor or self-employed person. This includes freelance work, consulting, gig work, or any other non-employee arrangement.

The $600 threshold is the most common one, though some types of income have different minimums. For example, rental income reported on a 1099-MISC may have a different threshold depending on the situation. If you are unsure whether a payer should have sent you a form, check the IRS website or ask the payer directly.

The payer must have your correct mailing address or email address on file to send the form. If you moved during the year or gave them outdated contact information, the form may not reach you — which is why it is important to keep your address current with anyone who pays you.

What to do if you haven't received your 1099

If it is mid-February and you have not received a 1099 from a payer, contact them directly. Call, email, or send a message asking them to confirm they have your correct address and to resend the form or provide a copy. Many payers will resend when ready if they have your updated information.

Ask the payer specifically whether they filed the 1099 with the IRS. If they say yes, they should be able to tell you the amount they reported. If they say no, ask when they plan to file — the important date is typically January 31st, but some payers file late.

If a payer claims they did not send a 1099 because the amount was under $600, but you know you were paid more than that, ask them to recalculate. Mistakes happen, and payers sometimes miscount or forget to include certain payments.

If the 1099 has wrong information on it

If you receive a 1099 with an incorrect amount, wrong name, or other errors, contact the payer and ask them to send you a corrected form. They should file a corrected 1099 with the IRS as well, which will show the right information.

Do not ignore an incorrect 1099. If the payer reported the wrong amount to the IRS and you report a different amount on your tax return, the IRS may send you a notice asking you to explain the difference. Having a corrected 1099 on file protects you.

If the payer refuses to correct it or you cannot reach them, you can still file your tax return with the correct income amount. Keep records of what you actually earned — invoices, bank deposits, contracts, or payment confirmations — so you can show the IRS the right figure if they question it.

How to report your 1099 income on your tax return

When you file your tax return, you will report the income from your 1099 forms on Schedule C (if you are self-employed) or on the appropriate line of your 1040 form, depending on the type of income and the 1099 variant you received.

Keep your 1099 forms with your tax documents, but you do not mail them with your return. The IRS already has a copy because the payer filed it. However, if you file electronically, your tax software will usually ask you to enter the information from your 1099s, and the software will cross-check it against what the IRS received.

If you received multiple 1099 forms from different payers, report each one. Add up all the income and report the total, or report each payer separately depending on what your tax software or tax preparer asks for.

Keeping records of your 1099 forms

Save every 1099 form you receive, along with any corrected versions. Keep them in a folder or file with your other tax documents for at least three years. The IRS can audit returns going back several years, and having your original 1099s proves what income you reported and when you received it.

If you file electronically, your tax software may store a copy of your return, but that is not the same as keeping the original 1099. Print or save a PDF of each form for your records.

If you lose a 1099, contact the payer and ask for a duplicate copy. They are required to keep records and can usually provide one quickly. If you cannot get a copy, note the payer's name, the amount you remember, and any other details you have, and report that information on your return.

What happens if a payer never sends a 1099

If you were paid $600 or more and the payer never sends you a 1099 or files one with the IRS, you still have to report that income on your tax return. The IRS expects you to report all income, whether or not you receive a 1099.

Report the income based on what you actually earned — your invoices, bank records, or payment confirmations. If the IRS later receives a 1099 from the payer that does not match your return, you will have documentation showing what you actually earned and when.

If you believe a payer intentionally failed to file a 1099 to hide income, you can report it to the IRS using Form 3949-A or by calling the IRS at 1-800-829-1040. However, your main responsibility is to report your own income accurately, regardless of whether the payer filed.

Frequently Asked Questions

Do I need to do anything to get a 1099, or does the payer just send it?

The payer sends it automatically if they have your address on file and you were paid $600 or more. You do not need to request it. Make sure your contact information is current with anyone who pays you so the form reaches you.

What if I was paid less than $600 — do I still report it?

Yes. You must report all income on your tax return, even if it is under $600 and no 1099 was issued. The $600 threshold only determines whether the payer is required to send you a form, not whether you have to report the income.

Can I file my taxes without receiving a 1099?

Yes. If you have not received a 1099 by the time you file, report the income based on your own records — bank statements, invoices, or payment confirmations. You can file without waiting for the form, though you should follow up with the payer to make sure they file one with the IRS.

What if my payer says they will send a 1099 but it is already February?

Payers are supposed to send 1099s by January 31st, but some file late. If they say one is coming, get it in writing if possible. If it arrives after you have already filed your return, you may need to file an amended return if the amount is different from what you reported.

Do I need to sign a 1099 form?

No. A 1099 is prepared and signed by the payer, not by you. You receive it as a record of income they reported to the IRS. You do not sign it or return it to the payer.