When Your 1099 Form Arrives and What to Do Before Tax Day

1099 forms arrive between January 31 and February 28 each year

The important date for sending you a 1099 is January 31 of the year after you earned the income. If you earned money in 2024, the person or business that paid you must mail or deliver your 1099 by January 31, 2025. The IRS also receives a copy on the same important date, so the agency knows what income was reported about you.

In practice, many 1099s arrive in late January, but some come in early February. A few arrive closer to the important date itself. If you have not received a 1099 by mid-February, contact the payer directly — they may have the wrong address on file, or they may not have sent it yet.

The form you receive is Copy B, which is the one you keep for your records and use to file your tax return. The payer keeps Copy A for their records, and Copy C goes to the IRS.

Key Takeaways

• Payers must send 1099 forms by January 31 each year, though many arrive in late January or early February.
• If you do not receive a 1099 by mid-February, contact the payer to confirm they have your correct mailing address.
• You need the 1099 information to file your tax return, so request a copy or ask for the figures if the original is lost.
• The IRS receives its copy on the same January 31 important date, so reporting different income on your return can trigger a mismatch notice.

What to do if your 1099 does not arrive by mid-February

Call or email the person or business that paid you and ask them to resend the form or confirm they have your correct address. Give them your full name, the year in question, and the amount you were paid if you remember it. Many payers use payroll services or accounting firms that handle 1099 distribution, so you may be transferred to a different department.

If the payer says they already sent it, ask them to verify the address they used. If the address is wrong, ask them to send a corrected copy. If they say they will not send another copy, ask them to provide the income figures in writing — the amounts for box 1 (nonemployee compensation), box 5 (federal income tax withheld), and any other boxes that explore to your situation.

If you cannot reach the payer or they refuse to send the form, you can file your tax return without it, but you must report the income you received. The IRS will eventually match its copy of the 1099 against your return, and if the amounts do not match, you will receive a notice asking you to explain the difference.

How to handle a 1099 that arrives after you file your return

If a 1099 arrives after you have already filed, and the income on it matches what you reported, you do not need to do anything. Your return and the IRS copy are already in agreement.

If the 1099 shows different income than what you reported — either because you made an error or because the payer reported the wrong amount — you will likely receive a notice from the IRS within a few months. The notice will show the discrepancy and ask you to respond. At that point, you can either agree with the IRS adjustment, provide documentation that your original return was correct, or request that the IRS contact the payer to correct their copy.

If you discover the error yourself before the IRS contacts you, you can file an amended return using Form 1040-X. This is optional if the payer's amount is higher than what you reported and you owe more tax, but it protects you from penalties and interest if the IRS finds the discrepancy first.

Different 1099 types and their important date

Most 1099 forms follow the January 31 important date, but a few have different rules. Form 1099-B (brokerage transactions) and Form 1099-S (real estate sales) sometimes have later important date depending on the type of transaction. Form 1099-NEC (nonemployee compensation) follows the same January 31 important date as other 1099s.

If you are waiting for a specific type of 1099, check the payer's website or call them to confirm when they send that particular form. Some financial institutions send 1099s in batches over several weeks, so you may receive one form in January and another in February.

What information appears on your 1099

Your 1099 shows the payer's name and tax ID number at the top, your name and Social Security number, and the income amounts in numbered boxes. Box 1 typically shows the total income paid to you. Other boxes may show federal income tax withheld, state income tax withheld, or other details depending on the type of 1099 and your situation.

Check the form for accuracy before you file your return. If the payer's name, your name, or your Social Security number is wrong, contact the payer and ask for a corrected form. If the income amount is wrong, ask the payer to explain how they calculated it. If you disagree with the amount, document your own records and report what you actually received on your tax return.

Keeping 1099s for your records

Keep all 1099 forms you receive for at least three years after you file your return. The IRS can audit returns going back three years in most cases, and you will need the original 1099 to prove what income you reported. If the IRS contacts you about a 1099, having the original form makes it easier to respond.

Store 1099s in a folder with your other tax documents from that year. If you file electronically, you do not need to mail the 1099 to the IRS, but you should keep it with your records. If you file on paper, do not send the 1099 with your return unless the IRS specifically asks you to.

Frequently Asked Questions

Can I file my tax return before I receive all my 1099s?

You can file before receiving all your 1099s, but you must report all income you received, whether or not you have the form. If you file without a 1099 and the payer sends one later showing different income, the IRS will notice the mismatch and send you a notice. It is safer to wait until you have all your forms, or to file an amended return once they arrive.

What if the 1099 shows the wrong amount?

Contact the payer when ready and ask them to issue a corrected 1099. They will send you a new form marked "Corrected" and send a corrected copy to the IRS. Use the corrected form to file your return. If the payer refuses to correct it, report the actual income you received on your return and keep documentation of what you earned.

Do I need to report a 1099 if the amount is very small?

Yes. The IRS receives a copy of every 1099 sent to you, regardless of the amount. If you do not report it on your return, the IRS will see the discrepancy. There is no minimum threshold below which you can ignore a 1099.

What if I lost my 1099?

Contact the payer and ask for a duplicate copy. Most payers can resend a 1099 if you request it within a reasonable time. If the payer no longer has records, ask them to provide the income figures in writing so you can report them on your return.

Does the 1099 important date change in leap years?

No. The important date is always January 31, even if it falls on a weekend or holiday. If January 31 is a Saturday or Sunday, the important date moves to the next business day, but this is rare and payers typically send forms well before the important date anyway.