How to Request a 1099 Form From Your Employer or Client

You request a 1099 directly from the person or business that paid you

A 1099 form is a record of non-employee income — money you earned without being on a payroll. Your payer is responsible for sending you one by January 31 each year if they paid you $600 or more in a calendar year (some industries have lower thresholds). You do not request it from the IRS. You request it from whoever paid you: your client, your former employer if you were a contractor, the platform if you drove for a rideshare company, or the business that bought your freelance work.

If you have not received a 1099 by early February and you know you were paid $600 or more, contact the payer directly. Most will resend it or provide a corrected version. If the payer refuses or cannot be reached, you have options — but the first step is always to ask them.

Key Takeaways

• Your payer must send you a 1099 by January 31 if they paid you $600 or more in the previous calendar year, so check your mail and email by early February.
• Contact the payer directly by phone, email, or their online account portal to request a 1099 if you did not receive one.
• If a payer refuses to send a 1099 or cannot be located, you can file your tax return using the income records you have and report the discrepancy to the IRS.
• Different 1099 types exist for different kinds of income — 1099-NEC for contractor work, 1099-MISC for other payments, 1099-K for payment card transactions — and the payer chooses which form to use.
• You need the payer's name, address, and tax ID (usually their EIN) to file accurately if you never receive the form.

Where to look for a 1099 you think you should have received

Start by checking your physical mail and your email inbox — including spam and promotions folders. Many businesses mail 1099s in early January or late January. Some send them electronically through a find portal or email attachment. If you set up an online account with a client or platform, log in and look for a tax documents section.

If you worked with a large company, search their website for "tax forms" or "1099" to see if they have a portal where you can read it yourself. Rideshare platforms, freelance marketplaces, and payment processors often let you retrieve your 1099 this way. Write down the date you checked and what you found — you will need this record if you later contact the IRS.

How to contact a payer and request a 1099

Call or email the person or business that paid you. Have ready the dates you worked, the amount you were paid (if you know it), and your tax ID (Social Security Number or EIN). Tell them you did not receive your 1099 and ask them to resend it or confirm they sent it.

If you worked through an online platform — Uber, Upwork, Etsy, DoorDash, or similar — use their customer support contact form or call their support line. Provide your account number or the email address associated with your account. If you worked for a small business or individual, a phone call is often fastest. If you cannot reach them by phone, send an email and keep a copy.

Many payers will resend a 1099 within a few business days. Some will tell you they already sent it and provide a tracking number or confirmation. If they say they did not send one because your income was under $600, ask them to confirm that amount in writing — this matters for your own records.

What to do if the payer will not send a 1099

If a payer refuses to send a 1099 or cannot be reached after multiple attempts, you can still file your tax return. Report the income on your return using whatever records you have: bank deposits, payment confirmations, invoices you sent, or a record of hours and your agreed rate. The IRS does not require you to have a 1099 to report income you actually earned.

After you file, you can report the missing 1099 to the IRS using Form 3115 (process for Change in Accounting Method) or by calling the IRS at 800-829-1040. Have your documentation ready: dates, amounts, and proof of your attempts to contact the payer. The IRS can investigate whether the payer failed to file their copy of the 1099 with the agency.

Understanding which 1099 form you should receive

The payer decides which 1099 form to send you based on the type of work or payment. Form 1099-NEC (Nonemployee Compensation) is for contractor work — you performed services and were paid as an independent contractor. Form 1099-MISC (Miscellaneous Income) covers other payments like prizes, rental income, or royalties. Form 1099-K is for payment card transactions or third-party network transactions (credit card payments, PayPal, Square, etc.).

You might receive more than one 1099 if you earned income in different ways. A freelancer might get a 1099-NEC from a client and a 1099-K from a payment processor. A rental property owner might get a 1099-MISC. The form type does not change how you report the income on your tax return — you report all of it as self-employment or other income — but it helps the IRS track what kind of work generated the money.

If you received a 1099 with wrong information on it

If the amount, your name, your address, or your tax ID is incorrect on the 1099 you received, contact the payer when ready and ask them to issue a corrected form. They will send you a corrected 1099 marked "CORRECTED" at the top. Keep both the original and the corrected version.

When you file your tax return, report the income based on what you actually earned, not what the 1099 says. If the 1099 shows $5,000 but you only earned $3,500, report $3,500. If the IRS later questions the discrepancy, you will have your own records (bank statements, invoices, contracts) to prove the correct amount. Attach a note to your return explaining the difference if the amount is significant.

Keeping records if you never receive a 1099

Whether or not you receive a 1099, keep your own records of all income you earned. Save bank deposits, payment confirmations, invoices you sent, contracts, and any emails about payment. These documents prove what you earned and when. If you are audited or if the IRS questions your income, your own records are your best defense.

Create a straightforward spreadsheet or list for each year: the payer's name and business, the dates you worked, the amount paid, and the date you received payment. If you did not receive a 1099, note that too. This takes an hour or two at tax time and can save you weeks of headache if questions come up later.

Frequently Asked Questions

Do I have to have a 1099 to report income on my tax return?

No. You report income you actually earned whether or not you receive a 1099. If you have bank records, invoices, or other proof of payment, that is enough. The 1099 is a convenience — it tells the IRS the same thing you are reporting — but it is not required to file.

What if my payer says they sent the 1099 but I never got it?

Ask them to confirm the mailing address or email address they used. If they sent it to the wrong address, ask them to resend it to the correct one. If they say they mailed it weeks ago and you still have not received it, ask them to issue a duplicate. Keep a record of this conversation in case you need it later.

Can I file my taxes without a 1099 if I am waiting for it?

Yes. File your return with the income information you have. If the 1099 arrives after you file, you do not need to amend your return if the amount matches what you reported. If it shows a different amount, contact the payer to find out which is correct, and amend your return if needed.

What if I received a 1099 but I think the amount is wrong?

Contact the payer and ask them to verify the amount. If they agree it is wrong, ask for a corrected 1099. If they say it is correct but you disagree, report the amount you actually earned on your tax return and keep your own records to back it up. The IRS will compare the two, and your documentation will show which is accurate.

Do I need to do anything with the 1099 after I receive it?

You do not send it to the IRS. You use the information on it to fill out your tax return — usually Schedule C (if you are self-employed) or Schedule 1 (for other income). Keep the 1099 with your tax records for at least three years in case the IRS asks questions about that year's return.