How to Get Your 1099 Form From Your Employer or Payer

Where to request your 1099 form

Your 1099 form comes from the person or business that paid you, not from the IRS. If you received income from self-employment, freelance work, rental property, investments, or any non-employee payment during the year, the payer is responsible for sending you a copy by January 31 of the following year. You do not request it from a government office — you request it directly from whoever paid you.

Start by contacting the business, client, or organization that issued the payment. This might be a freelance platform, a property management company, a brokerage firm, or a small business owner. Look for a "contact us" page on their website, call their main number, or email the person who hired you. Tell them you need a 1099 form for the tax year in question and provide your full name and the address where they should mail it.

If you cannot find contact information, check any invoices, payment receipts, or emails from that payer. The address or phone number usually appears there. If the payer is a large company, you may find a dedicated tax forms department or a phone line specifically for 1099 requests.

Key Takeaways

• Your 1099 form must come from the payer — the person or business that paid you — not from the IRS or your bank.
• Payers are required by law to send you a copy by January 31, so if you have not received one by early February, contact them directly.
• You can request a 1099 by phone, email, or through the payer's website, and you should provide your full name and mailing address.
• If a payer says they did not issue a 1099 because your income was below a threshold, you may still need to report that income on your tax return.

What to do if you have not received your 1099 by late January

The IRS requires payers to send 1099 forms by January 31. If you reach that date and still have not received one, send a written request to the payer. Email is fastest, but a phone call works too — ask for the name of the person handling your request and confirm they have your correct mailing address.

Give the payer until mid-February before following up again. Mail delivery can be slow, and some payers send forms in batches. If you still have not received it by February 15, call again and ask whether the form was mailed or if there is a problem with your address on file.

If the payer tells you they will not send a 1099 because your income was below a certain amount, ask them to confirm that in writing. Some payers mistakenly believe they do not have to issue a 1099 for small amounts, but the threshold varies by form type. You may still be required to report that income on your tax return even if you do not receive a 1099.

Requesting a 1099 from a business that no longer exists

If the business that paid you has closed, moved, or gone out of business, tracking down your 1099 becomes harder but not impossible. Start by searching online for the business name plus "1099" or "tax forms" to see if they left forwarding information. Check any old emails or contracts for an owner's personal contact information.

If you cannot locate the business, you have two options. First, you can file your tax return without the 1099 and report the income based on your own records — bank deposits, invoices, or payment confirmations. The IRS will not reject your return if you report income the payer did not report to them, though you may face questions later if the amounts do not match.

Second, you can contact the IRS directly at 1-800-829-1040 and explain that you cannot obtain a 1099 from a payer that is no longer in business. The IRS can sometimes help locate the payer or advise you on how to proceed. Have your own documentation of the payment ready when you call.

Getting a corrected 1099 if the information is wrong

If your 1099 contains errors — wrong name, wrong address, wrong amount, or wrong tax ID — contact the payer when ready and ask for a corrected form. The payer must file a corrected 1099 with the IRS and send you a copy. This corrected form is called a 1099-X or sometimes just a "corrected 1099," depending on the form type.

Do not file your tax return using the incorrect 1099. Wait for the corrected version, or if the payer is slow, file your return with the correct information and attach a note explaining the discrepancy. Include a copy of your correspondence with the payer showing that you reported the correct amount.

If you have already filed your return with the wrong 1099 information, you can file an amended return (Form 1040-X) once you receive the corrected 1099. The amended return allows you to report the correct income and claim any refund you are owed.

1099 forms issued by banks and investment firms

Banks and investment companies often mail 1099 forms directly to your address on file, sometimes as early as late January. If you have not received one by February 1, log into your online account with the bank or brokerage. Most firms now post 1099 forms in the account portal before mailing physical copies.

Look for a section labeled "Tax Documents," "1099 Forms," or "Tax Center." You can usually read a PDF copy when ready and print it yourself. If you cannot find it online, call the firm's customer service line and ask them to mail a copy or confirm that no 1099 was issued for that account.

Some banks and brokerages issue multiple 1099 forms if you have different types of accounts — a 1099-INT for interest, a 1099-DIV for dividends, and a 1099-B for investment sales. Check that you have received all the forms that explore to your accounts.

Using your own records if you cannot get a 1099

If you have made a good-faith effort to obtain a 1099 and the payer will not provide one, you can still report the income on your tax return using your own documentation. Gather bank statements showing deposits, invoices you sent, payment confirmations, or any other proof of the income you received.

Report the income on the appropriate line of your tax return — usually Schedule C for self-employment income or Schedule 1 for other income, depending on the type of payment. Include a note with your return explaining that you requested a 1099 from the payer but did not receive one, and that you are reporting the income based on your own records.

Keep copies of your documentation and any written communication with the payer. If the IRS later questions the income, you will have evidence that you reported it honestly and that you attempted to obtain the official form.

Frequently Asked Questions

Can I file my tax return without a 1099 if I have not received it yet?

Yes, you can file using your own records of the income — bank deposits, invoices, or payment confirmations. However, the payer has also reported that income to the IRS, so if the amounts do not match, the IRS may contact you later. It is better to wait for the 1099 or request a corrected one if the information is wrong.

What if the payer says they did not issue a 1099 because I earned less than $600?

The threshold for issuing a 1099 varies by form type and payer. For most 1099-NEC forms (non-employee compensation), the threshold is $600, but some payers use different thresholds. You may still be required to report that income on your tax return even if you do not receive a 1099. Report what you actually earned based on your records.

How do I report a 1099 that was issued to the wrong person?

Contact the payer when ready and ask for a corrected 1099 with your correct name and tax ID. If the payer issued it to someone else by mistake, they need to file a corrected form with the IRS. Do not use a 1099 that has someone else's name on it — it will not match your tax return and will cause problems.

What should I do if I receive a 1099 for income I did not earn?

Contact the payer and ask them to investigate. It is possible the income was reported under your name by mistake, or your tax ID was entered incorrectly. Ask the payer to file a corrected 1099 removing you from the report. Keep records of your communication with the payer in case the IRS contacts you about the discrepancy.

Can I get a 1099 from previous years if I did not keep the original?

Yes, contact the payer and request a copy of the 1099 from that year. They are required to keep records for at least three years. You can also contact the IRS at 1-800-829-1040 and ask them to provide a transcript showing what 1099 income was reported under your name in prior years.