Where to Get Your 1099 Forms From Your Employer or Payer

Your payer sends 1099 forms to you, not the other way around

You do not request a 1099 form from the IRS or a government office. The person or business that paid you — your payer — is legally required to send you a copy by January 31 each year. If you received income as a contractor, freelancer, gig worker, or from interest, dividends, or other non-wage sources during the year, that payer must mail or email you the form they also filed with the IRS.

The form arrives in your mailbox or email inbox without you having to ask for it. If it does not arrive by early February, you contact the payer directly, not a government agency. The payer has the records of what they paid you and can resend or correct the form.

Key Takeaways

• Your payer mails or emails your 1099 form by January 31 — you do not request it from the IRS or any government office.
• If the form does not arrive by early February, contact the payer's accounting or payroll department directly with your name, address, and the year in question.
• If a payer refuses to send a 1099 or sends one with wrong information, you can report them to the IRS using Form 13909, but you still file your tax return based on what you actually received and can document.
• The IRS transcript tool shows income the IRS has already received from payers, which can help you verify whether a 1099 was filed in your name.
• You need the 1099 to file your return accurately, but a missing form does not stop you from reporting the income you earned.

Contacting your payer when the form is late

Start by calling or emailing the business that paid you. Have your name, address, phone number, and the year ready. Ask for the accounting department, payroll department, or whoever handles tax forms. Tell them you have not received your 1099 and ask them to resend it or confirm they mailed it.

Many payers send forms in batches and some arrive later than others. If it is still early February, the form may be in transit. If it is mid-February or later and you have not received it, the payer may have your address wrong, may not have filed one at all, or may have filed it under a different name or Social Security number than you provided.

Ask the payer to confirm the address and name they have on file. If those are wrong, ask them to file a corrected form (called an amended 1099) with the IRS and send you a copy. This usually takes a few weeks.

What to do if a payer will not send the form

If the payer ignores your request or says they will not send a 1099, you have two paths: report them to the IRS, and file your tax return anyway based on what you actually earned.

To report the payer, fill out Form 13909 (Information Referral) and mail it to the IRS Criminal Investigation office. You can find the form and mailing address on IRS.gov. The IRS will investigate whether the payer filed the form with them and whether they reported your income correctly. This process takes months and does not speed up your tax filing.

For your own return, you still report the income you earned, even without the 1099 in hand. Write down the amount you received, keep any records you have (bank deposits, invoices, emails about payment), and report that income on your tax return. The IRS may later match what you reported against what the payer filed, and if there is a difference, they will contact you. Having your own records protects you in that situation.

Using the IRS transcript to verify income

The IRS keeps a record of every 1099 form payers file with them. You can see this record yourself using the IRS transcript tool on IRS.gov. Log in with your online account or request a transcript by mail.

The transcript shows income the IRS has received from payers under your name and Social Security number. If a payer filed a 1099 in your name, it will appear here. If it does not appear, either the payer has not filed yet, or they filed it under the wrong name or number.

This tool is useful if you are unsure whether a payer actually sent a form to the IRS. It does not tell you whether they sent you a copy, but it tells you what the IRS knows. If the transcript shows income you did not earn, or does not show income you did earn, that is a sign something went wrong with the form.

Corrected 1099 forms (Form 1099-X)

Sometimes a payer realizes they made a mistake on your 1099 — wrong amount, wrong name, wrong address — and sends a corrected version called a 1099-X. This form replaces the original and is filed with the IRS as well as sent to you.

If you receive a 1099-X, use the corrected information when you file your return. Do not report both the original and the corrected form — use only the corrected one. If you already filed your return using the wrong information, you will need to file an amended return (Form 1040-X) once you receive the corrected 1099-X.

Multiple payers and keeping track

If you have several payers — multiple freelance clients, rental income, investment accounts — expect to receive multiple 1099 forms. Each one arrives separately, usually between early January and January 31. Create a folder or spreadsheet to track which forms you have received and which you are still waiting for.

By mid-February, you should have received all forms from all payers. If you are missing one, follow up with that payer. Do not wait until you are filing your return to discover a form is missing — that creates pressure and limits your options.

Frequently Asked Questions

Can I file my tax return without receiving a 1099?

Yes. You report the income you earned based on your own records — bank statements, invoices, payment confirmations. The 1099 helps you match what you report to what the payer filed with the IRS, but it is not required to report income. If the IRS later finds a discrepancy between what you reported and what the payer filed, your own documentation protects you.

What if the 1099 shows the wrong amount?

Contact the payer and ask them to send a corrected 1099-X. If they refuse or do not respond, report the error on your tax return using a note or attachment explaining the discrepancy. Include your own records showing what you actually received. The IRS will see both the 1099 and your return and can investigate if needed.

Do I need to print and mail the 1099 to the IRS?

No. The payer files the 1099 with the IRS electronically or by mail — that is their responsibility. You keep your copy for your records and use the information to fill out your tax return. You do not send the physical form to the IRS.

What if I lost my 1099 after receiving it?

Contact the payer and ask for a duplicate. They should have a copy on file and can resend it. You can also use the IRS transcript tool to see the income the IRS received from that payer, which gives you the amount you need to report even if you do not have the physical form.

Can the IRS send me a 1099 if my payer did not?

No. The IRS does not issue 1099 forms — payers do. If a payer did not send you one, the IRS will not send you one either. You can check the IRS transcript to see if the payer filed one with the IRS under your name, but you have to get a copy from the payer themselves.