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

The standard important date for receiving a 1099 is January 31

If you received income that a business reported to the IRS, that business must send you a copy of the 1099 form by January 31 of the following year. This applies to 1099-NEC (non-employee compensation), 1099-MISC (miscellaneous income), 1099-INT (interest), 1099-DIV (dividends), and other 1099 variants. The business also files its copy with the IRS on the same important date.

The January 31 date is a hard important date set by the IRS. Businesses that miss it face penalties, though the penalty amount depends on how late they file and whether the lateness was intentional. You should expect the form in your mailbox or email by the end of January, but arrival can vary by a few days depending on mail speed and the payer's processing system.

If you have not received a 1099 by mid-February, you have options to track it down and still meet your own tax filing important date, which is typically April 15.

Key Takeaways

• Businesses must send you a 1099 by January 31 each year for income they paid you that they reported to the IRS.
• If you do not receive it by mid-February, contact the payer directly and ask them to resend it or confirm the address they have on file.
• You can file your tax return without the 1099 in hand if you know the income amount, but the IRS may contact you later if the amounts do not match.
• If a payer never sends you a 1099 but you received income from them, you still owe tax on that income and should report it on your return.

What to do if you have not received it by mid-February

Start by contacting the payer directly. Call their accounting or payroll department and ask them to resend the form or confirm the mailing address they have on file. Many businesses use email now, so ask whether they can send it electronically. Keep a record of when you called and who you spoke to.

If the payer says they already mailed it, ask them to check the tracking or resend to a different address. If they say they have not sent it yet, ask for a specific date when they will. Some payers are disorganized but will send it once reminded; others may have lost your address or closed their business.

If you still do not have the form by early March, you can file your tax return without it, as long as you know the income amount. Report the income on your return based on what you received or what the payer told you. The IRS will eventually receive their copy of the 1099 and compare it to your return. If the amounts match, nothing happens. If they do not match, the IRS will send you a notice asking you to explain the difference.

How to get a copy from the IRS if the payer will not send one

If the payer refuses to resend the form or has gone out of business, you can request a transcript from the IRS that shows what they reported about you. Call the IRS at 800-829-1040 or go to IRS.gov and use the "Get Transcript" tool. You will need your Social Security number, filing status, and the tax year in question.

The transcript will show the income the IRS received from the payer, even if you never got the physical form. You can use this transcript to file your return or to prove to a lender or other party that the income was reported. The IRS typically provides transcripts within 5 to 10 business days by mail, or when ready online if you create an account.

Getting a transcript does not change your filing important date. You still need to file by April 15 (or October 15 if you filed for an extension). If you file late, you may owe penalties and interest, even if the delay was the payer's fault.

Why some payers send 1099s late or not at all

Businesses sometimes miss the January 31 important date because they are disorganized, understaffed, or waiting for information from their own clients. A contractor who pays you might be waiting for their client to pay them before they send out 1099s. Others may have technical problems with their accounting software or may have lost your address.

Some payers do not send 1099s at all, either by mistake or intentionally. If a business paid you cash and did not report it, they may not send you a form. This does not mean you do not owe tax on the income — you do. The IRS expects you to report all income, whether or not you receive a 1099.

Certain types of income do not require a 1099 at all. If you sold something personal (like a used car or furniture) for less than you paid for it, no 1099 is required. If you received a gift or inheritance, no 1099 is required. If you are unsure whether income should have generated a 1099, you can look up the rules on IRS.gov or ask a tax professional.

Receiving a 1099 after you have already filed

If you filed your tax return and then received a 1099 that shows different income than what you reported, you will need to file an amended return. Use IRS Form 1040-X to correct your original return. You have three years from the original due date to file an amended return without penalty, though the IRS may assess interest on any tax you owe.

If the 1099 shows less income than you reported, filing an amended return may result in a refund. If it shows more income, you will owe additional tax. Either way, it is better to correct the error yourself than to wait for the IRS to notice the discrepancy and contact you.

Multiple 1099s from the same payer

Sometimes a business sends you more than one 1099 for the same year. This can happen if they made a mistake on the first one and sent a corrected version, or if they have multiple divisions that each sent you a form. Check the forms to see if one is marked as a correction or duplicate.

If one form is marked "CORRECTED," use only that one on your tax return and ignore the earlier version. If both appear to be originals and show different amounts, contact the payer and ask which one is correct. Do not report the income twice. If you cannot reach the payer, report the larger amount to be safe, and keep documentation of your attempt to clarify.

Frequently Asked Questions

Can I file my taxes without receiving a 1099?

Yes. If you know the income amount, you can report it on your return even without the form in hand. However, the IRS will eventually receive the payer's copy of the 1099. If your reported amount does not match, the IRS will send you a notice. It is safer to file with the form or to get a transcript from the IRS first.

What if I received a 1099 but I think the amount is wrong?

Contact the payer when ready and ask them to explain the amount or issue a corrected form. If they agree it is wrong, they will send you a corrected 1099 marked as such. You then file an amended return using the corrected amount. Keep all documentation of your communication with the payer.

Do I owe taxes on income if I never received a 1099?

Yes. The IRS expects you to report all income, whether or not you receive a 1099. If you were paid and did not receive a form, you still owe tax on that money. Report it on your return based on what you know you received, and keep your own records of the payment.

Is January 31 the same important date for all types of 1099 forms?

Yes. The January 31 important date applies to 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, and most other 1099 variants. The only exception is Form 1099-B (broker transactions), which has a February 15 important date. Check the form itself to confirm which important date applies.

What happens if a payer files a 1099 with the IRS but does not send me a copy?

The IRS has the information, and you will eventually be contacted if your reported income does not match. You can request a transcript from the IRS to see what they received. It is better to get ahead of this by contacting the payer or the IRS yourself rather than waiting for a notice.