How to Get Your 1099 From Your Employer or Client

Your employer or client sends you a 1099 — you don't request it from the government

The person or business that paid you is responsible for sending you a 1099 form. If you worked as an independent contractor, freelancer, or received other non-wage income during the year, the payer must mail or electronically deliver the form to you by January 31 of the following year. You do not contact the IRS to get a 1099; you contact the business that paid you.

The payer is also required to file a copy with the IRS at the same time they send it to you. This means the IRS already has a record of the payment even if you never receive the form in the mail. If you don't receive a 1099 by early February, that's when you take action — but the form itself comes from the payer, not from a government office.

Key Takeaways

• The business or person who paid you must send your 1099 by January 31 of the year after payment, either by mail or electronically.
• If you don't receive a 1099 by early February, contact the payer directly and ask for a copy or a corrected form.
• The IRS receives a copy of every 1099 filed, so the agency has a record of your income whether or not you receive the form.
• If a payer refuses to send you a 1099 or sends one with wrong information, you can report the issue to the IRS using Form 8949 or by contacting the agency directly.

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

Start by contacting the business or person who paid you directly. Call, email, or visit in person and ask for either a copy of the 1099 they filed or a corrected version if information is wrong. Most payers keep records and can resend or reissue the form quickly. Have your Social Security number or employer identification number ready, along with the dates and amounts of the payments you received.

If the payer doesn't respond or claims they didn't file one, ask them to provide written confirmation of the total amount they paid you during the year. You can use this documentation to file your tax return even without the official 1099 form. The IRS has already received the payer's copy, so filing without the form in your hand won't prevent the agency from matching the income to your tax return.

When a 1099 has the wrong information

If the amount, your name, your Social Security number, or the payer's information is incorrect on the 1099 you received, contact the payer and ask them to file a corrected form. The corrected form is called a 1099-X (or the same form type with an "X" suffix, depending on which 1099 variant you received). The payer must file the corrected version with the IRS and send you a copy.

Keep both the original and corrected forms. When you file your tax return, report the income based on the corrected form. If you've already filed your return and then receive a corrected 1099, you may need to file an amended return using Form 1040-X, but only if the correction changes the amount of income you reported.

Different types of 1099 forms and who sends them

The most common form is the 1099-NEC (nonemployee compensation), which reports payments to independent contractors and freelancers. Businesses use this when they pay someone who is not their employee. A 1099-MISC (miscellaneous income) covers other types of payments, such as royalties, prizes, or rents. A 1099-INT reports interest income from banks or investment accounts, and a 1099-DIV reports dividends.

The payer determines which form to use based on the type of payment and the amount. For example, a business must file a 1099-NEC if it paid an independent contractor $600 or more during the year. Banks file a 1099-INT for any interest paid, regardless of amount. Each payer is responsible for sending the correct form type to you and the IRS.

What to do if a payer refuses to send a 1099

If you received payment for work or services and the payer refuses to file a 1099 or send you a copy, you can report this to the IRS. File your tax return and report the income you received, even without the 1099 in hand. The IRS will eventually match the payer's filing (or lack of filing) to your return.

You can also contact the IRS directly using the Form 3949-A (Information Referral) or by calling the IRS at 1-800-829-1040 to report a payer who is not filing required forms. Keep records of all payments you received, including dates, amounts, and the payer's name and business address. These records protect you if questions arise later.

Receiving a 1099 electronically

Many payers now send 1099 forms electronically instead of by mail. If your payer offers electronic delivery, they will typically email you a PDF or direct you to a find portal where you can read the form. Electronic delivery still counts as official delivery, and the important date remains January 31.

Check your email (including spam folders) and any online accounts you have with the payer starting in late January. If you prefer a paper copy, contact the payer and request that they mail one to you instead. They are required to provide the form in the format you request, though some payers may charge a small fee for paper copies.

Frequently Asked Questions

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

Yes. You can file using the income information you have, even if the 1099 hasn't arrived. The IRS has a copy from the payer, so filing without the form won't cause problems. If the amounts don't match later, the IRS will contact you. Keep records of what you reported so you can explain it if needed.

What if I received cash payments and no 1099?

You are still required to report the income on your tax return, regardless of whether you receive a 1099. The fact that payment was in cash does not change your reporting obligation. If the payer was supposed to file a 1099 and didn't, that is the payer's violation, not yours — but you still owe tax on the income.

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

Yes. Keep the 1099 with your tax records for at least three years. The IRS can audit returns from prior years, and you may need to show the 1099 as proof of the income you reported. If you received a corrected 1099, keep both the original and corrected versions.

What if the payer went out of business?

Contact the IRS at 1-800-829-1040 and explain that you cannot reach the payer. Report the income you received on your tax return based on your own records. The IRS may have received a 1099 from the payer before they closed, or they may not have — either way, you report what you earned.