Getting a Copy of 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 non-employee income — freelance work, rental income, interest, dividends, or other payments — the payer is responsible for sending you a copy by January 31 each year. You request it directly from them.

Start by contacting the business or individual who paid you. This might be your freelance client, your property management company, your bank, your brokerage, or the platform where you sold goods. Ask for the specific form you need: a 1099-NEC for self-employment income, a 1099-INT for interest, a 1099-DIV for dividends, or another type depending on what you were paid for.

Most larger businesses have a dedicated payroll or accounting department. Call their main number and ask to speak with someone who handles 1099 forms, or look for a "contact us" page on their website. Smaller businesses or independent contractors may respond to an email or phone call directly to the owner.

Key Takeaways

• The payer — not the IRS — sends you your 1099 form, and they must mail or deliver it by January 31.
• Contact the business or person who paid you directly by phone, email, or their website to request a copy.
• If you do not receive your form by early February, follow up in writing and keep a record of your request.
• If the payer refuses to send you a form or sends one with wrong information, you can report it to the IRS using Form 13909.
• You do not need the physical form to file your taxes — you can file based on your own records if the payer does not send one.

What information to have ready when you request

When you contact the payer, have your account number or identifying details ready. This helps them locate your records quickly. If you worked for them as a contractor or freelancer, have the year in question and the approximate amount you were paid.

If you are requesting a corrected form because the original had errors, mention that specifically. Tell them what was wrong — the wrong amount, the wrong tax ID, a misspelled name — so they know to issue a corrected 1099 rather than sending the original again.

Requesting a duplicate if you lost the original

If you received your 1099 but lost it, contact the payer and ask for a duplicate. They should have a copy on file and can send you another one. This is faster than trying to reconstruct the information yourself.

Keep the duplicate in a safe place with your tax records. You will need it to file your return, and the IRS also receives a copy, so the amounts on your return should match what the payer reported.

What to do if the payer does not respond

If you contact the payer and do not hear back within a week or two, send a written request. Email works if you have their address; otherwise, send a letter to their business address. Keep a copy of your request and note the date you sent it.

If the payer continues to ignore you, wait until mid-February. The IRS requires payers to send 1099 forms by January 31, so if you have not received yours by February 15, the payer may be late or may not plan to send one.

At that point, you have two options. You can file your tax return based on your own records of the income you received — you do not legally need the payer's copy to report the income. Or you can report the payer's failure to send the form to the IRS using Form 13909, which alerts the agency that the payer may not have complied with reporting rules.

Correcting errors on your 1099

If you receive your 1099 and notice an error — wrong amount, wrong name, wrong tax ID, or wrong address — contact the payer when ready and ask them to issue a corrected form. The IRS calls this a corrected 1099, and it will be marked as such.

Do not ignore the error and file your return with different numbers. The IRS receives a copy of the 1099 the payer sent, and if your return does not match, it can trigger a notice or audit. It is easier to get the correction in writing from the payer first.

If the payer refuses to correct it or you cannot reach them, you can still file your return with the correct information and include a note explaining the discrepancy. You may also file Form 13909 with the IRS to report that the payer sent incorrect information.

Receiving your 1099 electronically

Some payers offer electronic delivery of 1099 forms instead of mailing them. If you have an account with the payer — a brokerage, bank, or online platform — log in to your account and look for a tax documents section. Many businesses post 1099 forms there in January and let you read them as PDFs.

Electronic copies are just as valid as mailed ones for tax filing purposes. You can print them out and keep them with your records, or file your taxes using the digital version. The IRS does not require a specific format.

Timeline for receiving your 1099

Payers must send 1099 forms by January 31 of the year following the tax year. So for income you received in 2024, you should receive your 1099 by January 31, 2025. Some payers send them earlier, in late December or early January.

If you have not received your form by mid-February, follow up with the payer. If you still do not have it by the time you are ready to file your taxes, you can file based on your own records and request the form later if needed.

Frequently Asked Questions

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

No. You can file your return based on your own records of the income you received. However, the IRS also receives a copy from the payer, so if your reported amount differs significantly from theirs, it may trigger a notice. It is best to match the payer's amount or explain the difference.

What if the payer sent me a 1099 but I think the amount is wrong?

Contact the payer and ask them to review their records. If they confirm the amount is incorrect, request a corrected 1099. If they insist the amount is correct but you believe it is not, you can file your return with your own figure and include a note explaining why you disagree. Keep documentation of your income to support your position.

Can I get my 1099 from the IRS instead of the payer?

No. The IRS does not issue 1099 forms to taxpayers. Only the payer can send you your copy. The IRS has its own copy for matching purposes, but they will not provide it to you. You must request it from the business or person who paid you.

What if I received income but no 1099 form?

Contact the payer and ask why they did not send one. Some payers only issue 1099s for amounts over a certain threshold, which varies by form type. If the payer says they are not required to send one, you can still report the income on your tax return. You can also report the payer to the IRS using Form 13909 if you believe they should have sent a form.

How long should I keep my 1099 forms?

Keep your 1099 forms for at least three years after you file your return. The IRS can audit returns going back three years in most cases, and you may need to show the form as proof of the income you reported. If you have questions about the income later, having the original documentation helps.