Where to Get Your 1099 Forms From the People Who Paid You

Your payer sends you the 1099 — you don't request it from the IRS

The person or business that paid you is responsible for sending you a 1099 form by January 31st each year. You do not order 1099s from the IRS or from a government office. The payer — whether that's a freelance client, a brokerage, a bank, or a gig platform — generates and mails the form to you directly.

If you have not received a 1099 by early February, contact the payer first. They may have the wrong address on file, or they may still be processing year-end paperwork. A phone call or email to their accounting department usually gets the form resent within a few days.

The IRS also receives a copy of every 1099 issued to you. If a payer sends a 1099 to the IRS but not to you, the IRS will eventually notice the mismatch when you file your return — so getting your own copy directly from the payer is the fastest way to avoid problems.

Key Takeaways

• Your payer mails or emails the 1099 to you by January 31st; the IRS does not send 1099s to individuals.
• If you do not receive a 1099 by early February, contact the payer's accounting or payroll department and ask them to resend it.
• Online platforms like PayPal, Stripe, and DoorDash send 1099s to you directly if you meet their reporting threshold, usually $20,000 or $600 depending on the platform and year.
• If a payer refuses to send you a 1099 or claims they did not issue one, you can report them to the IRS using Form 13909.
• You can file your tax return without the 1099 in hand, but you must report the income regardless of whether you have the form.

What to do if you haven't received a 1099 by February

Start by checking your email spam folder and your mailing address. Many payers now email 1099s instead of mailing them, and the message can land in spam. If you moved during the year, the payer may have sent it to an old address.

Call or email the payer's accounting department directly. Have your Social Security number or EIN ready, and tell them the year and the amount you were paid. Ask them to confirm they have your current address and to resend the form. Most will do this within a few business days.

If the payer says they did not issue a 1099 because your income was below their threshold, ask them in writing why. Different platforms have different rules — some report all income over $600, others only report over $20,000. If they claim you were below the threshold but you know you earned more, ask them to recalculate.

If the payer refuses to send you a 1099 or becomes unresponsive, you can still file your tax return and report the income. You are required to report all income whether or not you receive a 1099.

1099s from online platforms and payment processors

Payment processors like PayPal, Square Cash, Stripe, and Venmo issue 1099-Ks when you receive payments for goods or services. Gig platforms like DoorDash, Uber, and Instacart issue 1099-NECs. Banks issue 1099-INTs for interest and 1099-DIVs for dividends. Each platform has its own threshold and mailing date, though all must send by January 31st.

PayPal and similar services often let you read your 1099 from your account dashboard before the physical copy arrives. Log into your account, look for a tax documents or 1099 section, and read the PDF. This is the same form the IRS receives, so you can use it when ready for filing.

If you use multiple platforms, you will receive multiple 1099s. You must report income from all of them on your tax return, even if some are small amounts. The IRS cross-references all 1099s filed with your Social Security number, so missing one will trigger a notice later.

Getting a 1099 for work you did years ago

If you are filing a back tax return and need a 1099 from a prior year, contact the payer directly. They are required to keep copies for at least three years, though many keep them longer.

If the payer is out of business or unreachable, you can file your return without the 1099. You will need to report the income based on your own records — bank statements, invoices, or payment receipts. The IRS understands that old 1099s are sometimes impossible to obtain.

If you reported the income on a prior return and the payer later issues a corrected 1099, you may need to file an amended return. The payer will send you a Form 1099-X (corrected 1099) if the original amount was wrong. You then file Form 1040-X (amended return) to correct your tax filing.

What to do if the 1099 shows the wrong amount

Contact the payer when ready and ask them to issue a corrected 1099-X. Explain the discrepancy — whether you were overpaid, underpaid, or the amount is straightforward incorrect. The payer has until January 31st of the following year to issue a correction, but they can do it sooner if you catch the error early.

Once the payer issues the corrected form, they will send it to you and to the IRS. You do not need to file an amended return unless the correction changes your tax liability. If it does, file Form 1040-X with the corrected 1099-X attached.

If the payer refuses to correct an obviously wrong 1099, document your objection in writing and keep a copy. You can then file your return reporting the correct amount and include a note explaining the discrepancy. The IRS will see both the 1099 and your return and will investigate if the amounts do not match.

Reporting income when you never received a 1099

You are required to report all income on your tax return, whether or not you receive a 1099. If you earned money and have no 1099, use your own records: bank deposits, invoices, payment receipts, or a ledger of cash payments.

When you file, report the income on the line for self-employment income or other income, depending on the type of work. Attach a note to your return explaining that you did not receive a 1099 but are reporting the income based on your records. This protects you if the IRS later receives a 1099 from the payer that you never saw.

If you report income that the IRS does not have a 1099 for, you are less likely to be audited than if you omit income that the IRS does have a 1099 for. The IRS prioritizes matching 1099s to returns, so reporting income proactively is the safest approach.

When to report a payer who won't issue a 1099

If a payer refuses to send you a 1099 and you have earned income from them that should be reported, you can file Form 13909 (Information Referral) with the IRS. This form alerts the IRS that a business may not be reporting income correctly.

You do not need to file Form 13909 to report your own income — you do that on your tax return. Form 13909 is for reporting a business that is systematically failing to issue 1099s or is underreporting payments. The IRS uses these referrals to audit businesses and enforce reporting requirements.

You can file Form 13909 online through the IRS website or by mail. You will need the payer's name, address, and the years involved. The IRS keeps your identity confidential in most cases.

Frequently Asked Questions

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

Yes. You can file your return without the physical 1099s in hand, as long as you report all the income you received. However, if a 1099 arrives after you file and shows a different amount than what you reported, the IRS will send you a notice. It is safer to wait until early February to file, when most 1099s have arrived.

What if I received a 1099 but the payer also paid me in cash that is not on it?

You must report all the income you received, including cash payments. The 1099 shows only what the payer reported to the IRS. If you have records of additional cash payments, add them to your income total on your tax return. The IRS does not know about unreported cash unless you tell them or the payer does.

Do I need to keep the 1099 forms after I file my return?

Yes. Keep all 1099s for at least three years in case the IRS audits your return. If you are audited, you will need to show the 1099s as proof of the income you reported. Store them with your other tax documents and receipts.

What if I lost my 1099 and need a copy?

Contact the payer and ask for a duplicate. They are required to keep copies and can resend one. If the payer is no longer in business, you can request a copy from the IRS using Form 4506-C, though the IRS may not have a copy if the payer never filed it with them.

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

Yes. Report all 1099 income, no matter how small. The IRS receives a copy of every 1099 issued, and they cross-reference all of them against your tax return. Omitting a small 1099 can trigger an audit notice, even if the amount would not change your tax liability.