How To Get Your 1099 Forms From Your Employer or Payer

Your payer must send you a 1099 by January 31

If you earned money as an independent contractor, freelancer, or through other non-employment arrangements, the person or business that paid you must send you a Form 1099 by January 31 of the following year. You do not request it — they are required by law to mail or deliver it to you. If you have not received one by early February, you should contact the payer directly and ask for it.

The payer has your address on file from the W-9 form you filled out when you started working with them, or from payment records they kept. If your address has changed since you last worked with them, that is often why the form does not arrive. A phone call or email to their accounting or HR department usually resolves this quickly.

Different types of 1099 forms exist depending on how you were paid. A 1099-NEC (nonemployee compensation) is most common for freelance work and independent contractor income. A 1099-MISC (miscellaneous income) covers other payments like royalties or rental income. A 1099-INT covers interest, and a 1099-DIV covers dividends. The payer decides which form to use based on the type of income.

Key Takeaways

• Your payer is required to send you a 1099 by January 31 each year; you do not need to request it unless it is late.
• If you do not receive a 1099 by early February, contact the payer's accounting department directly with your name and the year in question.
• Verify the income amount and your tax ID on the form when it arrives, and report any errors to the payer within 30 days so they can file a correction.
• The payer also files a copy with the IRS, so the IRS will know about the income whether or not you report it on your tax return.
• Keep your 1099 forms with your tax records for at least three years in case the IRS asks questions about that income.

What to do if the payer says they did not issue one

Some payers claim they did not send a 1099 because the income was below a threshold, or because they paid you in cash, or because they forgot. The IRS threshold for issuing a 1099-NEC is $600 in a calendar year as of 2024, though some payers use older thresholds like $400 or $1,000. If you earned less than the payer's threshold, they may not have issued one — but you still owe tax on that income.

If the payer says they issued a 1099 but you never received it, ask them to check their mailing records or resend it. If they say they did not issue one and you believe you should have received one, ask them to issue a corrected or late 1099. If they refuse, you can still file your tax return and report the income yourself — you do not need the form to do so. The IRS may follow up later if the payer eventually files a 1099 showing different income than what you reported.

Checking the 1099 for errors before you file

When your 1099 arrives, verify three things: your name, your tax ID (usually your Social Security number), and the income amount. If any of these is wrong, contact the payer when ready and ask them to issue a corrected 1099. The payer has until January 31 to file the corrected version with the IRS, so the sooner you report the error, the better.

Common errors include a transposed digit in your Social Security number, income from multiple projects added together incorrectly, or income from a different year included by mistake. A wrong tax ID can cause the IRS to match the 1099 to the wrong person, which creates a mismatch when you file. A wrong income amount means you and the IRS will have different numbers, which triggers an IRS notice later.

If the payer refuses to correct an error or is unreachable, you can still file your return with the correct information and attach a note explaining the discrepancy. Keep records of your attempts to contact the payer and copies of any correspondence.

Getting a 1099 from a payer who is out of business or unreachable

If the business that paid you has closed, moved, or is no longer responding, you may not be able to get a 1099. You can still file your tax return and report the income based on your own records — bank deposits, invoices, payment receipts, or emails confirming the amount. The IRS understands that sometimes payers disappear.

If you have a 1099 that shows the wrong payer name or address because the business changed ownership or restructured, contact the current owner or the person handling the business's tax records. They may have access to the prior year's records and can issue a corrected form.

Understanding what the payer files with the IRS

The payer files a copy of your 1099 with the IRS and sends you a copy. The IRS uses this to cross-check your tax return. If you report different income than what appears on the 1099, the IRS computer system flags it. This does not automatically mean you are wrong — the 1099 might be wrong, or you might have a legitimate reason for the difference — but it means the IRS will likely send you a notice asking you to explain.

If you report less income than the 1099 shows, the IRS will assume you owe tax on the full 1099 amount plus penalties and interest unless you respond with documentation. If you report more income than the 1099 shows, the IRS usually does not care — you are paying more tax than required. This is why checking the 1099 for accuracy before you file is important.

Requesting a transcript if you lost your 1099

If you received a 1099 but lost it or threw it away, you can request a copy from the IRS. Call the IRS at 1-800-829-1040 or visit IRS.gov and use the "Get Transcript" tool. You can request a Form 1099 transcript, which shows income the IRS received from payers on your behalf. This transcript is not the same as the original 1099 form, but it shows the same income information and is acceptable for most purposes.

The transcript usually arrives within two weeks if you request it by mail, or when ready if you use the online tool. You will need your Social Security number, date of birth, and filing status to request it. If the transcript does not match what you remember earning, contact the payer to verify the amount.

What to do if you received a 1099 for income you did not earn

If a 1099 shows your name and tax ID but income you did not receive, contact the payer when ready and ask them to issue a corrected 1099 showing zero income or the correct amount. This sometimes happens when a payer confuses two people with similar names, or when income is assigned to the wrong person in a business partnership or family situation.

If the payer refuses to correct it or is unreachable, you can file your tax return reporting only the income you actually earned and attach a statement explaining the discrepancy. Keep copies of all communication with the payer. If the IRS sends you a notice based on the incorrect 1099, you can respond with your documentation showing the income was not yours.

Frequently Asked Questions

Do I have to wait for a 1099 to file my tax return?

No. You can file your return based on your own records of income — bank statements, invoices, or payment confirmations. However, if the payer files a 1099 with the IRS after you file, and the amounts do not match, the IRS will send you a notice. It is usually easier to wait for the 1099 or contact the payer if it is late.

What if I received multiple 1099s from the same payer?

Report all of them on your tax return. If the payer issued duplicates by mistake, contact them and ask for a corrected 1099 showing the total. Do not report the same income twice, or the IRS will think you earned double what you actually did.

Can I file my taxes if I earned less than $600 and did not get a 1099?

Yes. Income below the 1099 threshold still must be reported on your tax return. You do not need a 1099 form to report it — use your own records of what you earned.

How long should I keep my 1099 forms?

Keep them for at least three years with your tax return and supporting documents. The IRS can audit back three years in most cases, and longer if they suspect underreporting. If you are self-employed, keeping records for seven years is safer.

What if the payer sent me a 1099 but also a W-2?

Contact the payer when ready. You should receive either a W-2 (if you were an employee) or a 1099 (if you were an independent contractor), not both. One of them is wrong and needs to be corrected.