How to Request and Receive Your 1099 Form From Your Employer or Payer

Where to request your 1099 form

You request a 1099 form directly from the person or business that paid you. If you worked as a contractor, freelancer, or received other non-employee income, that payer is responsible for sending you a copy by January 31 of the year following payment. You do not request it from the IRS — the IRS receives their own copy from the payer at the same time.

Start by contacting the business's accounting or payroll department. If it is a small business or self-employed person, you may reach out to the owner directly. Ask specifically for your 1099 form and provide your full name, address, and the year you need it for. Many businesses now send these electronically, so ask whether they will email it or mail it to your address on file.

If you are unsure who to contact, look for an invoice you submitted or a payment confirmation email — both usually list a contact person or department. If the payer is a large company, their website often has a "Vendor Payments" or "Accounts Payable" section with instructions for requesting tax forms.

Key Takeaways

• Contact the business that paid you directly — the payer is legally required to send you a 1099 form by January 31 of the following year.
• Reach out to the accounting, payroll, or accounts payable department with your full name, address, and the tax year you need the form for.
• If you do not receive your 1099 by early February, follow up in writing and keep a record of your request.
• If a payer refuses to send you a 1099 or you cannot locate them, you can report this to the IRS using Form 8949 or by contacting the IRS directly.

What information you need to provide

When you contact a payer for your 1099 form, have the following details ready: your full legal name as it appears on your tax return, your current mailing address, your Social Security number or tax ID, and the specific year you received the income. The payer uses this information to match their records and locate your account.

If you have moved since the year you were paid, provide both your old address (where the payer may have sent the form) and your current address. This prevents the form from being mailed to an address you no longer use. If your name has changed due to marriage or legal action, mention both your former name and your current name so the payer can find the correct payment record.

Timeline for receiving your 1099

Payers must send 1099 forms by January 31. If you request your form in early January, you may receive it within days. If you request it in late January or early February, it may take one to two weeks because the payer is handling many requests at once.

If you do not have your 1099 by mid-February, send a written request — email is acceptable — and keep a copy for your records. Include the date of your request and ask for a response date. This creates a paper trail if you need to file your tax return before the form arrives.

What to do if the payer will not send your form

If a payer ignores your requests or refuses to send a 1099 form, you have options. First, try reaching out to a manager or owner if you have been dealing with an employee. Explain that you need the form to file your tax return and ask for a timeline.

If the payer still refuses, you can report this to the IRS. Call the IRS at 1-800-829-1040 and explain that you received income but the payer will not provide a 1099 form. The IRS can investigate and may issue a penalty to the payer for not filing. You can also file your tax return without the 1099 — report the income on your return based on your own records (invoices, bank statements, payment confirmations) and note that you requested the form but did not receive it.

Receiving a corrected 1099 form

If you receive a 1099 form with incorrect information — wrong amount, wrong address, wrong tax ID — contact the payer when ready and ask them to issue a corrected form. The payer will send you a new 1099 marked "CORRECTED" and will also send a corrected copy to the IRS.

Do not file your tax return using the incorrect 1099. Wait for the corrected version if possible. If you must file before receiving it, use your own records to report the correct income amount and include a note explaining that you requested a corrected form. When the corrected 1099 arrives, you can file an amended return if needed.

1099 forms sent electronically

Many payers now send 1099 forms by email or through a find online portal instead of by mail. When you request your form, ask whether the payer offers electronic delivery. If they do, provide your email address and confirm that you can access their portal or email system.

Electronic delivery is often faster than mail — you may receive it within days of requesting it. Save the email or read the PDF and keep it with your tax documents. An electronic 1099 is valid for tax filing purposes as long as it contains all required information and comes directly from the payer.

Using your 1099 to file your tax return

Once you have your 1099 form, use it to report the income on your tax return. The form shows the total amount paid to you in the year. You will report this income on Schedule C (if you are self-employed), Schedule 1 (for other income), or the appropriate schedule for the type of 1099 you received.

Keep your 1099 form with your tax records for at least three years. The IRS has a copy from the payer, so if there is ever a question about your income, you can show that you reported it correctly on your return.

Frequently Asked Questions

What if I never received a 1099 but I know I was paid?

Contact the payer and ask them to resend it. If they cannot locate your address on file, provide your current address and ask them to mail or email a new copy. If the payer claims they never issued a 1099 for you, ask for written confirmation of the payment (invoice, contract, or bank record) and report the missing form to the IRS.

Can I file my tax return without a 1099 form?

Yes. If you have not received your 1099 by the time you need to file, report the income based on your own records — bank deposits, invoices, or payment confirmations. Include a note on your return explaining that you requested the form but have not received it. You can file an amended return later if the 1099 arrives with different information.

Do I need to report income if the payer did not send a 1099?

Yes. You are required to report all income you received, whether or not you receive a 1099 form. The IRS tracks income through the 1099s payers file, but you are still responsible for reporting what you earned. Use your own records to calculate the amount.

What is the difference between a 1099-NEC and a 1099-MISC?

A 1099-NEC reports nonemployee compensation (payments to contractors and freelancers). A 1099-MISC reports miscellaneous income such as royalties, prizes, or rental income. The payer determines which form to use based on the type of payment. Both are reported on your tax return as self-employment or other income.

How long should I keep my 1099 forms?

Keep your 1099 forms for at least three years from the date you file your return. The IRS can audit returns going back three years in most cases. If you have a complex tax situation or expect an audit, keep them longer — up to seven years is a safe practice.