How To Get Your 1099 Forms From Your Employer or Payer

Where to request your 1099 forms

Your payer — the person or business that paid you — is responsible for sending you a 1099 form. You do not order them from the IRS or a government office. Instead, you contact the payer directly and ask for the form by name. If you worked as a contractor, freelancer, or received other non-employee income during the year, each payer who sent you $600 or more must give you a copy.

Start by looking for contact information on invoices, payment receipts, or emails from the payer. Call their accounting or payroll department, or send an email to their main business address asking for your 1099 form. Be specific: say which year you need the form for, and include your full name and the amount you were paid if you remember it. This helps them find your record quickly.

If you cannot find contact information, check your bank or payment app records. If you were paid through PayPal, Stripe, Square, or another payment processor, that company may have sent you a 1099-K instead, and you can log into your account to read it or request it directly from their support team.

Key Takeaways

• Your payer must send you a 1099 form if they paid you $600 or more in non-employee income during the tax year.
• Contact the payer's accounting or payroll department directly by phone or email to request your form.
• Forms must be mailed or delivered to you by January 31 of the year following the payment year.
• If you do not receive a form by early February, follow up with the payer in writing and keep a copy of your request.
• Payment processors like PayPal and Stripe send 1099-K forms through your account or by mail, depending on the amount and your location.

When payers must send 1099 forms

The important date for payers to send you a 1099 form is January 31 of the year after you received the income. For example, if you were paid in 2024, the payer must send the form by January 31, 2025. This is a legal requirement, not a suggestion, and applies to all payers who meet the $600 threshold.

Some payers send forms earlier — in December or early January — while others wait until late January. If you need the form before January 31, you can ask the payer to send it sooner, but they are not required to do so. Many payers will accommodate the request if you explain you need it for tax planning or another reason.

What to do if you do not receive a form

If January 31 has passed and you have not received a 1099 form from a payer you know sent you money, send them a written request. Email is acceptable, but a letter sent by certified mail creates a record if you need to prove you asked. Include the tax year, your name, and the amount you believe you were paid.

Give the payer a few business days to respond. If they say they did not send a form because the amount was under $600, ask them to confirm the total in writing. If they confirm the amount was $600 or more, they are required to send the form, even if it is late. If they refuse or do not respond, you can report the issue to the IRS using Form 211 (Information Referral), though this is a last resort and can trigger an audit.

For your own tax return, you can report the income even without receiving a 1099 form. Keep records of all payments you received — bank statements, invoices, emails, or payment app records all count as proof. The IRS may contact you later if a payer reports income under your name that you did not report, so it is important to report what you know you earned.

Different types of 1099 forms and who sends them

The most common form is the 1099-NEC (Nonemployee Compensation), which businesses send for contractor and freelance work. A 1099-MISC (Miscellaneous Income) covers other types of non-employee payments, such as royalties or prizes. A 1099-K (Payment Card Transactions) is sent by payment processors like PayPal, Stripe, and Square when you receive payments through their platforms.

You may also receive a 1099-INT (Interest Income) from a bank or investment account, a 1099-DIV (Dividends and Distributions) from investments, or a 1099-G (Certain Government Payments) if you received unemployment benefits or a tax refund. Each form comes from a different type of payer and reports a different kind of income. The payer decides which form to use based on the type of payment they made to you.

If you are unsure which form you should receive, describe the type of work or payment to the payer and ask. They will tell you whether they send a 1099-NEC, 1099-MISC, 1099-K, or another form.

How to handle multiple payers

If you worked for or received income from more than one payer during the year, you will receive a separate 1099 form from each one. Create a folder or spreadsheet to track which forms you have received and which ones are still pending. List the payer name, the form type, and the date you received it.

By mid-February, you should have received all forms from payers who owe them to you. If you are still missing forms from known payers, send follow-up requests. Keep copies of all your requests and responses in case the IRS asks about missing income later.

What the form shows and how to use it

A 1099 form lists the payer's name and address, your name and address, the amount of income they paid you, and your tax identification number (usually your Social Security number). The form is divided into boxes, each showing a different type of income or withholding. Box 1 on a 1099-NEC, for example, shows nonemployee compensation.

You use the information on the 1099 form to fill out your tax return. The amount in the main income box goes on your return, and you report it as self-employment income or other income depending on the form type. The IRS receives a copy of every 1099 form sent to you, so your return must match the amounts on the forms the payer reported.

If the amount on the form is wrong, contact the payer when ready and ask them to send you a corrected form, called a 1099-X. The payer must send the corrected form to you and the IRS. Do not ignore an incorrect form — if the IRS sees a mismatch between your return and the 1099, they will send you a notice asking you to explain the difference.

Frequently Asked Questions

Can I get a 1099 form if I was paid less than $600?

No, payers are not required to send a 1099 form for amounts under $600. However, you still must report the income on your tax return if you earned it. Keep your own records of all payments, including those under $600, so you can report the correct total.

What if a payer says they already sent my 1099 but I never received it?

Ask the payer for a copy or a duplicate. They should have a record of the address they mailed it to. If the address was wrong, ask them to send a corrected form. If they mailed it to the correct address and you still did not receive it, the form may have been lost in the mail — ask for a replacement copy in writing.

Do I need to have my 1099 forms before I file my tax return?

You should wait until you have all your 1099 forms before filing, since the amounts on them must match your return. If you file before receiving a form and the amounts do not match, the IRS will contact you. You can file an amended return later if needed, but it is simpler to wait and file once.

What if I lost my 1099 form?

Contact the payer and ask for a duplicate. They are required to provide one. You can also view the information the IRS received by creating an account on IRS.gov and checking your tax transcript, though this takes a few weeks to update.

Can I request a 1099 form for work I did as an employee?

No. Employees receive a W-2 form, not a 1099. If you worked as an employee and your employer sent you a 1099 instead, contact them and ask for a corrected W-2. Misclassifying workers as contractors is illegal, and your employer must correct it.