Where to Find Your 1099 Form and What to Do If It's Missing

Your 1099 comes from the payer, not the IRS, and the important date to receive it is January 31

The person or business that paid you sends your 1099 form directly to you — not through the IRS. If you received income from freelance work, investments, rental property, or other non-employment sources during the year, the payer is required to mail or deliver a copy to you by January 31 of the following year. The IRS receives their own copy at the same time, so your records need to match what they have on file.

Where you find your 1099 depends on how the payer chose to deliver it. Most arrive by mail to the address on file with the payer. Some employers or platforms send them by email or through an online portal you can log into. A few still hand them over in person. The form itself will have the payer's name, your tax ID (usually your Social Security number), and the dollar amounts you earned in each income category.

Key Takeaways

• The payer — your employer, client, or investment firm — sends your 1099 directly to you by January 31, not the IRS.
• Check your mail, email, and any online accounts with the payer before assuming a 1099 is missing.
• If a 1099 does not arrive by early February, contact the payer directly and ask them to resend it or confirm they issued one.
• The IRS has a copy of any 1099 the payer filed, so mismatches between what you report and what they reported will trigger a notice.

Check these places first before contacting the payer

Start with your physical mailbox. Most 1099 forms arrive as paper documents in January or early February. If you have moved since you earned the income, the form may have gone to an old address. Check with the post office or contact the payer to update your mailing address on file.

Next, check your email — including spam and promotions folders. Many platforms, investment firms, and larger employers now send 1099s electronically. Search your inbox for emails from the payer's name or domain, or look for keywords like "1099" or "tax form".

If the payer has an online account or portal where you view statements or payments, log in and look for a tax documents section. Platforms like PayPal, Stripe, Etsy, and investment brokers often post 1099s in a dedicated area before mailing them. Some require you to read the form yourself.

How to contact the payer if your 1099 is missing

If you have checked mail, email, and any online accounts and still do not have the form, reach out to the payer directly. Look for a customer service phone number or email on your last statement or invoice from them. Tell them the year you earned income and ask them to resend your 1099 or confirm that one was issued.

Keep a record of when you contacted them and what they said. If they confirm they sent it but you never received it, ask them to mail a replacement to your current address. If they say they did not issue a 1099 because your income was below their threshold, ask what that threshold was — different types of 1099s have different minimum amounts.

Some payers take a few days to respond, and some are slower during tax season. If you do not hear back within a week, try calling again or reaching out through a different method if available.

What to do if the payer says they never issued a 1099

Different 1099 forms have different thresholds. For example, a 1099-NEC (nonemployee compensation) is typically required only if you earned $600 or more from that payer in the year. A 1099-INT (interest income) may have a lower threshold depending on the financial institution. If the payer says your income was below their reporting threshold, that does not mean you earned nothing — it means they were not required to file a 1099 with the IRS.

You still owe taxes on that income. When you file your tax return, you will report it based on your own records: invoices, bank statements, payment confirmations, or 1099s from other payers. The IRS may not have a copy on file, but that does not change what you owe.

Matching your 1099 to your records

Once you have your 1099, compare the dollar amounts to your own records. Check your bank statements, invoices, or payment platform to make sure the total income reported matches what you actually received. Small discrepancies sometimes happen — the payer may have included a payment that arrived in January but was earned in December, or vice versa.

If the amount is significantly wrong, contact the payer and ask for a corrected form. They can issue a 1099-X (corrected 1099) and file it with the IRS. Do this before you file your own return if possible, so your numbers match from the start.

What happens if you file without a 1099 you received

If you report income on your tax return that matches a 1099 the IRS received, there is no problem. The IRS cross-checks returns against 1099s they have on file, and matching numbers mean no follow-up.

If you report a different amount than what appears on the 1099, or if you do not report the income at all, the IRS will eventually notice. They may send you a notice asking you to explain the difference. If the 1099 shows more income than you reported, you may owe additional tax plus interest and penalties. If it shows less, you may be may have access to to a refund.

Frequently Asked Questions

Can I file my taxes without receiving a 1099?

Yes. You can report income based on your own records — bank deposits, invoices, payment confirmations — even if you never receive a 1099. However, if the payer filed a 1099 with the IRS and your reported amount does not match, the IRS will send you a notice asking for an explanation.

What if I receive a 1099 after I already filed my taxes?

If the amount on the late 1099 matches what you reported, nothing changes. If it does not match, you may need to file an amended return (Form 1040-X) to correct your income. Contact a tax professional or the IRS to determine whether an amendment is necessary.

Do I need to keep the 1099 after I file my taxes?

Yes. Keep your 1099 and all supporting documents for at least three years in case the IRS asks questions about that year's return. The IRS can go back further in some cases, so keeping records longer is safer.

What if the payer sent my 1099 to the wrong address and the IRS has it?

The IRS has the copy the payer filed, but you still need your own copy to file accurately. Contact the payer and ask for a replacement sent to your correct address. If you cannot get one, you can request a transcript from the IRS showing what they received, though this takes time.