How to Request Your 1099 Form From Your Employer or Payer

Where to request your 1099

Contact the business or person who paid you directly. For a 1099-NEC (nonemployee compensation) or 1099-MISC (miscellaneous income), reach out to the company's accounting or payroll department. For a 1099-INT (interest income), contact your bank. For a 1099-DIV (dividend income), contact your brokerage or investment firm. Most payers have a dedicated tax or accounting contact listed on their website or on any statements they sent you during the year.

You can request your form by phone, email, or through an online portal if the payer offers one. When you contact them, have your tax ID (Social Security number or EIN) and the year you need ready. Payers are required by law to send you a copy by January 31 of the year following the tax year in question, so if you have not received one by late January, that is the right time to follow up.

Key Takeaways

• Contact the payer directly — the employer, bank, brokerage, or business that paid you — rather than the IRS.
• Payers must send you a 1099 by January 31 if they paid you $600 or more in nonemployee compensation, interest, dividends, or other reportable income during the tax year.
• If you do not receive your form by early February, call or email the payer's accounting department and ask them to resend it or confirm they filed it with the IRS.
• Keep a copy of your 1099 with your tax records; you will need it to file your return accurately.

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

Ask the payer to check their records to confirm whether they reported your income to the IRS. If they did report it but did not send you a copy, they can print and mail one or email it to you. If they did not report it to the IRS and claim you do not may have access to for a 1099 (for example, they say the amount was under $600), ask them in writing to clarify why. Keep that written response.

If the payer refuses to send you a form or confirm they reported the income, you can file your tax return based on the payment records you have — bank deposits, payment receipts, invoices, or emails confirming the amount. The IRS will match what you report against what the payer reported, and if there is a discrepancy, you may receive a notice later. Having your own documentation protects you in that situation.

Requesting a 1099 for income from previous years

If you need a 1099 from a prior tax year, the process is the same: contact the payer and ask for a copy. Payers are required to keep records for at least three years, so you should be able to get a form from the past three tax years without difficulty. For years older than that, the payer may not have records on file, but it is worth asking.

If the original payer is out of business or you cannot locate them, you can still file your return using the income records you have. You are not required to have the actual 1099 form to report the income — the form is a convenience for you and a record for the IRS. If the IRS later contacts you about unreported income, your own documentation (bank statements, payment records, contracts) will support your position.

How to handle a 1099 with incorrect information

If you receive a 1099 that lists the wrong amount, wrong name, or wrong tax ID, contact the payer when ready and ask them to issue a corrected form. The corrected form will be marked as a corrected 1099 and will have a "CORRECTED" box checked on it. The payer must send you the corrected version and file a corrected version with the IRS.

Do not ignore an incorrect 1099. If you file your tax return with income that does not match what the payer reported to the IRS, the IRS computer will flag the discrepancy and you may receive a notice asking you to explain the difference. Filing with the corrected form prevents that problem. If the payer is slow to correct it, file your return using the correct amount and keep a record of your request for the correction — you can show that to the IRS if they contact you.

What the IRS does if you do not receive a 1099

The IRS receives a copy of every 1099 that a payer files. If a payer reported income under your tax ID but you never received the form, the IRS will know about it when you file your return. If your return does not include that income, the IRS will send you a notice (called a CP2000 or similar) asking you to explain the difference.

You can respond to that notice by providing documentation that you either did not receive the income or that the amount was incorrect. This is why requesting your 1099 early — by mid-February — matters: you have time to correct any discrepancies before you file, rather than dealing with an IRS notice afterward.

Keeping records of your 1099s

Save every 1099 you receive, along with any corrected versions. Store them with your tax documents for that year. If you file electronically, your tax software will ask you to enter the information from your 1099s, and having the forms in front of you makes that faster and more accurate.

If you are self-employed or have multiple income sources, create a straightforward folder or spreadsheet listing each 1099 you received, the payer, the amount, and the form type. This makes it straightforward to spot if you are missing one before you file. Many tax preparers ask to see your 1099s before preparing your return, so having them organized saves time and reduces errors.

Frequently Asked Questions

What if I never received a 1099 and the important date has passed?

Contact the payer and request a copy. Payers must keep records for at least three years, so you can request a 1099 from any recent tax year. If the payer cannot locate it, you can file your return using your own records — bank statements, invoices, or payment confirmations — and report the income you received.

Can I get a 1099 from the IRS if the payer will not send one?

No. The IRS does not issue 1099s; only the payer can. However, you can call the IRS at 800-829-1040 to report that a payer did not send you a form. The IRS can note your complaint, but you will still need to contact the payer directly to obtain the form or confirm the income was reported.

Do I need the actual 1099 form to file my taxes?

No. You need the information from the 1099, but you can report that income on your tax return using your own records if you do not have the form. However, having the actual form makes filing easier and reduces the chance of errors or IRS notices.

What if the 1099 shows income I did not receive?

Contact the payer when ready and ask for a corrected form. Explain that the amount is wrong and provide documentation of what you actually received. Once the payer issues a corrected 1099, file your tax return with the correct amount and keep a copy of the corrected form with your records.

How long do I need to keep my 1099s?

Keep them for at least three years after you file your tax return. The IRS can audit returns for up to three years, and having your 1099s on hand helps you respond quickly if they contact you. If you are self-employed, keeping records for longer — five to seven years — is a good practice.