How to Request a 1099 Form From Your Employer or Client

Where to start: ask the person who paid you

A 1099 form is a record of money someone paid you — it goes to you and to the IRS. To get one, you contact whoever paid you and ask them to send it. That's usually your employer if you were a contractor, or a client if you did freelance work. You don't request it from the IRS; you request it from the person or business that issued the payment.

The person who paid you is legally required to send you a 1099 by January 31st of the year after you were paid. If you haven't received one by early February and you know you should have, that's when you follow up. But you can ask for it earlier — many people request copies in December so they can file their taxes sooner.

The form you're looking for is usually a 1099-NEC (for non-employee compensation) or 1099-MISC (for miscellaneous income). Some payers use 1099-K if they processed your payment through a payment processor like PayPal or Square. Ask the person who paid you which form they issued, or ask for "a copy of the 1099 you filed for me."

Key Takeaways

• Contact the person or business that paid you directly — by email, phone, or their website — and ask them to send you a copy of your 1099.
• The payer is required by law to send you a 1099 by January 31st, but you can request it earlier if you need it for tax filing.
• If the payer says they didn't issue a 1099 because you earned less than their threshold, ask what that threshold was — it varies by form type.
• If a payer refuses to send a 1099 or claims they never issued one, you can report them to the IRS using Form 13909.
• Keep the 1099 with your tax records; you'll need it when you file your return or if the IRS questions your income.

How to contact the payer and what to say

Start with whoever manages payments at the company or for the person who hired you. If it's a large employer, that's usually the payroll or accounting department. If it's a small business or individual, it might be the owner directly. Look for a phone number or email on your contract, invoice, or past payment confirmations.

When you reach out, be straightforward: "I need a copy of the 1099 you issued for me in [year]. My name is [your name] and my tax ID is [your SSN or EIN]." Include the year you're asking about, because payers keep records by year. If you have an invoice number or the dates you worked, include those too — it helps them find your record faster.

Most payers will email you a copy or tell you where to read it from their portal. Some may ask for your mailing address and send a paper copy. Either way is fine for your records. If they say they'll mail it, ask for an email copy too so you don't have to wait.

What to do if the payer says they didn't issue a 1099

Some payers claim they didn't issue a 1099 because you earned below a certain amount. The threshold depends on the form type: 1099-NEC requires $600 or more, while 1099-MISC has different thresholds for different types of income. If you earned less than the threshold, the payer may not have filed a 1099 with the IRS — but they should still give you a copy for your records if you ask.

If the payer refuses to send you anything, or if you earned above the threshold and they claim they never issued a form, ask them in writing (email is fine) to confirm in writing that they did not issue a 1099. Keep that response. Then you have two options: you can file your tax return without the 1099 and include the income you received, or you can report the payer to the IRS.

To report a payer who should have issued a 1099 but didn't, use Form 13909 (Information Referral). You can file it online through the IRS website or mail a paper copy. The IRS will investigate and may contact the payer. This doesn't speed up getting your 1099, but it creates a record that you reported the issue.

Understanding the different 1099 forms

The most common form for contractor and freelance work is the 1099-NEC. It reports non-employee compensation — money paid to someone who is not an employee. If you did contract work, consulting, or freelance projects, you'll likely receive a 1099-NEC.

The 1099-MISC is used for miscellaneous income that doesn't fit other categories. It can include royalties, rental income, or other payments. Some payers use this instead of 1099-NEC, depending on how they classify the work.

The 1099-K is issued by payment processors like PayPal, Stripe, Square, or your bank if you received payments through those platforms. If a client paid you through one of these services, the processor may issue a 1099-K. You might receive both a 1099-K from the processor and a 1099-NEC from the client — that's normal, and you'll need both for your records.

Ask the payer which form they used. If they're unsure, tell them the type of work you did and they can look it up or ask their accountant.

Keeping copies for your records

Once you receive a 1099, save it. You'll need it when you file your tax return, and the IRS may ask to see it if they question your income. Keep digital copies in a folder on your computer and print a paper copy to file with your tax documents.

The 1099 shows the gross amount the payer reported to the IRS. When you file your taxes, you'll report this income and then deduct your business expenses to arrive at your net profit. The 1099 itself doesn't reduce your taxable income — your deductions do — but it's proof of what you earned.

If you receive a 1099 with incorrect information (wrong name, wrong amount, wrong tax ID), contact the payer when ready and ask them to issue a corrected form, called a 1099-X. The payer has until January 31st to send you the corrected version and file it with the IRS.

What happens if you don't receive a 1099 by tax time

If you're ready to file your taxes and you still don't have a 1099 from a payer, you have two choices. You can file your return and report the income you received based on your own records — invoices, bank statements, or payment confirmations. The IRS will match it against the 1099 when it arrives, and if the amounts match, there's no problem.

Or you can wait to file until you receive the 1099. This delays your refund if you're owed one, but it ensures your return matches the 1099 exactly. If you're owed money, waiting costs you time. If you owe money, filing early means you start paying sooner.

If the payer never sends a 1099 and you've asked multiple times, file your return with the income you can document. Keep records of your requests and the payer's responses. If the IRS contacts you later, you'll have proof that you tried to get the 1099.

Frequently Asked Questions

Can I get a 1099 if I was paid in cash?

Yes, if the payer issued one. Whether they did depends on whether they reported the payment to the IRS. If they did, they should send you a 1099. If they didn't report it, they won't issue a form — but you still owe taxes on the income. Report what you earned based on your own records.

What if I lost my 1099 and need another copy?

Contact the payer and ask for a duplicate. They keep copies of all 1099s they issue. If the payer is out of business or unreachable, you can file your tax return without the 1099 and report the income based on your own documentation. The IRS has a copy on file from the payer, so your return will be checked against it.

Do I need the 1099 to file my taxes?

You need the income information, but not necessarily the physical form. If you have bank statements, invoices, or payment records showing what you earned, you can file without the 1099. However, having the 1099 makes it easier to match what you report to what the IRS received from the payer.

What if the 1099 shows the wrong amount?

Contact the payer when ready and ask them to issue a corrected 1099-X. They must file the correction with the IRS and send you a copy by January 31st. Don't file your taxes until you have the corrected form, or file with a note explaining the discrepancy and attach a copy of your request for correction.

Can I request a 1099 from the IRS directly?

No. The IRS doesn't issue 1099s to individuals — only payers do. If you can't reach the payer, you can report them to the IRS using Form 13909, but that won't get you a 1099 faster. Your best option is to file your return with the income you can document and keep trying to contact the payer.