When Your 1099 Should Arrive and What to Do If It's Late

1099s arrive between January 31 and March 15, depending on who issued it and how they file

The important date for sending you a 1099 form is January 31 of the year after you earned the income. If you haven't received it by early February, contact the payer directly — they may have the wrong address on file. If you still don't have it by mid-March, the IRS has a process to help you file without it, though you'll need to reconstruct the income amount yourself.

Different types of 1099s sometimes arrive on different schedules. A 1099-NEC (nonemployee compensation) and 1099-MISC (miscellaneous income) both have the same January 31 important date. A 1099-INT (interest income) or 1099-DIV (dividend income) follows the same rule. The one exception is a 1099-K (payment card transactions), which has faced repeated important date delays — check the IRS website for the current year's important date, as it has shifted from January 31 to March 31 in recent years.

Key Takeaways

• Most 1099 forms must reach you by January 31, so check your mail and email by early February.
• If a 1099 doesn't arrive, call the payer's accounting or payroll department and confirm they have your correct mailing address and tax ID.
• The IRS allows you to file your return without a 1099 if you can document the income amount, but you may face delays or requests for proof.
• A 1099-K (from payment processors like PayPal or Square) may arrive later than other 1099s — verify the current important date for your tax year.

How to find the payer's contact information

The 1099 itself lists the payer's name and address in the upper left corner. If you have a copy from a previous year, use that. If not, look for an invoice, receipt, or payment confirmation email — these usually show a company name and phone number.

For online payment platforms like PayPal, Stripe, or Square, log into your account and look for a "Tax Documents" or "1099" section in your settings or account menu. Many platforms let you read or request a 1099 directly from your dashboard. If you can't find it there, search the platform's help center for "1099" — most have a dedicated page explaining when documents post and how to retrieve them.

For employers or contractors who paid you, call their main number and ask for accounting or the payroll department. Have your Social Security number or tax ID ready. Tell them you haven't received your 1099 and ask them to confirm your mailing address and email address on file.

What to do if the payer says they already sent it

If the payer confirms they mailed the 1099 on time, check your mail carefully — it may have been delayed or sent to an old address. Ask the payer to resend it to your current address by email if possible, since email is faster and gives you proof of receipt.

If the payer says they emailed it, check your spam and promotions folders. Add their email address to your contacts and ask them to send it again. If you still can't locate it after a week, ask the payer to print a copy and mail it, or to provide the income information in writing so you have documentation.

Keep a record of every contact you make — note the date, the person's name, and what they told you. If you end up filing without the 1099, the IRS may ask for proof that you tried to obtain it.

Filing your tax return without a 1099

You can file your return without receiving a 1099 if you know the income amount. Report the income on the appropriate line of your tax return (Schedule C for self-employment income, Schedule 1 for other income, or the relevant schedule for interest or dividends). Include a note explaining that you did not receive the 1099 and the date you requested it from the payer.

The IRS will eventually receive a copy of the 1099 from the payer — they file it separately with the IRS even if they don't send you one. When the IRS matches their records to your return, they will see that you reported the income correctly. If the amounts match, nothing happens. If they don't match, the IRS will send you a notice asking for an explanation.

This is why documenting your request matters: if the IRS questions the discrepancy, you can show that you asked for the 1099 and reported what you knew to be accurate. Keep emails, call logs, or written correspondence showing you made a good-faith effort to obtain the document.

Corrected 1099s and amended returns

Sometimes a payer realizes they reported the wrong amount and sends you a corrected 1099, usually marked "CORRECTED" at the top. This can arrive weeks or even months after the original. If you already filed your return, you will need to file an amended return (Form 1040-X) to match the corrected amount.

File the amended return as soon as you receive the corrected 1099. The IRS processes amended returns more slowly than original returns, so don't delay. Attach a copy of the corrected 1099 to your amended return so the IRS knows why you're changing the number.

1099s from multiple payers

If you received income from several sources, you will receive a separate 1099 from each payer. Each one has its own January 31 important date. Some may arrive in early February, others in late February or early March — this is normal variation based on how quickly each payer processes their records.

Create a checklist of all the payers you expect 1099s from and track arrival dates. By mid-March, you should have received all of them. If one is still missing, follow up with that payer directly rather than waiting.

What happens if you file before receiving a 1099

Filing before you receive a 1099 is allowed if you report the income you know about. However, if the 1099 arrives after you file and shows a different amount, you may receive a notice from the IRS asking you to explain the difference. The IRS matches 1099s filed by payers against individual tax returns, so discrepancies are usually caught.

If you know you're missing a 1099 when you file, include a note on your return explaining which payer hasn't sent it yet and approximately when you expect to receive it. This gives the IRS context if they later match a 1099 to your return and find a discrepancy.

Frequently Asked Questions

Can I file my taxes without waiting for a 1099?

Yes, if you know the income amount. Report it on the appropriate schedule and include a note that you requested the 1099 from the payer. If the 1099 arrives later and matches your report, the IRS will see no problem. If amounts differ, be ready to explain why.

What if a payer says they don't have to send me a 1099?

Most income over a certain threshold requires a 1099. The threshold varies by income type — for example, self-employment income over $400 requires a 1099-NEC, and interest over $10 requires a 1099-INT. If you earned income in that range, the payer is required to send one. Ask them to check their records or contact their tax department.

Do I need the 1099 to file, or just the income amount?

You need the income amount, not necessarily the physical 1099. The 1099 is a record of what the payer reported to the IRS. If you have documentation of the income (invoices, bank statements, payment confirmations), you can report it without the 1099 form itself.

What if I lost the 1099 after receiving it?

Contact the payer and ask for a duplicate. Most will resend it at no cost. You can also request a transcript from the IRS that shows what 1099s they received in your name, though this takes several weeks to arrive by mail.

When should I start worrying if I haven't received a 1099?

Start checking your mail in early February. If it hasn't arrived by mid-February, contact the payer. If they confirm they sent it and you still don't have it by late February, ask them to resend it by email or mail. By March 15, you should have everything you need to file.