How to Get Your 1099 Form From Your Employer or Payer

Where to request your 1099 form

Your payer — the person or business that paid you — is responsible for sending you a 1099 form. You do not order it from the IRS or a government office. Instead, you contact the business or individual who paid you directly and ask them to send it.

If you worked as a contractor, freelancer, or received other non-employee income during the year, each payer who sent you $600 or more must issue you a 1099-NEC (for self-employed work) or 1099-MISC (for other types of income). Some payers send 1099s even for amounts under $600, so check with them about their threshold.

The payer should mail the form to your address on file, or they may offer to email it or make it available through an online portal. Ask your payer which method they use and confirm they have your correct mailing address or email.

Key Takeaways

• Contact the business or person who paid you — not the IRS — to request your 1099 form.
• Payers must send 1099s for payments of $600 or more, though some send them for smaller amounts.
• Forms are due to be mailed by January 31 each year, so request yours by mid-January if you have not received it.
• If a payer does not send you a 1099 they owe you, you can report it to the IRS using Form 13909.

When you should receive your 1099

Payers are required to mail 1099 forms by January 31 of the year after you earned the income. For example, if you were paid in 2024, the payer must send the form by January 31, 2025. This important date applies whether they mail it or send it electronically.

In practice, many payers send forms in early January. If you have not received yours by mid-January, contact the payer and ask when they plan to send it. Some businesses are slower than others, and a few may need a reminder.

How to contact your payer

Look for contact information on invoices, contracts, or payment receipts from the payer. You can also check your email for messages from them or search for their website. Call their main phone number and ask to speak with accounting or payroll — they handle 1099 requests.

When you contact them, have your name, address, and the year in question ready. Tell them you need a 1099 form for the income they paid you. If they ask which type (1099-NEC, 1099-MISC, or another variant), tell them you are not sure and ask which one applies to your situation.

Some larger companies have online portals where contractors can read their own 1099s. Ask whether this option is available to you.

What to do if you never receive a 1099

If the important date has passed and you still do not have the form, send a written request to the payer. Email is fine — keep a copy for your records. Give them a reasonable important date, such as five business days, to respond.

If the payer does not send the form and does not respond, you can report them to the IRS. Use Form 13909 (Information Referral), which you can file online at irs.gov or print and mail. The IRS will investigate whether the payer failed to issue the form they were required to send.

You can still file your own tax return without the 1099 if you have records of the income — bank statements, invoices, or payment receipts all work. Report the income on your return even if you do not have the official form.

Understanding different 1099 types

The most common form for self-employed work is the 1099-NEC (Nonemployee Compensation). This covers payments to contractors, freelancers, and consultants. A 1099-MISC (Miscellaneous Income) covers other types of payments, such as royalties, rents, or prizes.

Other 1099 variants exist for specific situations: 1099-INT for interest income, 1099-DIV for dividends, 1099-K for payment card transactions, and others. Your payer will send the correct type based on what they paid you for. If you are unsure which form you should receive, ask the payer directly.

Keeping records of your 1099

Once you receive your 1099, keep it with your tax documents. The IRS also receives a copy, so your tax return should match the income reported on the form. If there is an error on the 1099 — wrong amount, wrong address, or wrong taxpayer information — contact the payer when ready and ask them to issue a corrected form.

A corrected 1099 is marked as such and filed with the IRS. Make sure you have the corrected version before you file your return so your numbers match what the IRS has on file.

Frequently Asked Questions

Do I need a 1099 to file my taxes?

No. You can file your return using your own records of income — bank statements, invoices, or payment receipts. However, the IRS receives a copy of your 1099, so if you do not report the income on your return, the IRS may notice the discrepancy and contact you.

What if my payer says they do not issue 1099s?

If you were paid $600 or more for non-employee work, they are required to issue one. Tell them the legal requirement and ask them to send it. If they refuse, you can report them using Form 13909.

Can I get a 1099 for work I did in previous years?

You can request one, but the payer is only required to send it for the year the payment was made. If you did work in 2022 and were never sent a 1099, contact the payer and explain the situation. They may issue a late form, though it is not legally required.

What if I received cash payments with no paperwork?

The payer is still required to issue a 1099 if the total reached $600. You should report the income on your tax return regardless, using your own records. If the payer does not send a form, report them to the IRS.

How do I know if a 1099 is correct?

Check the amount against your own records — invoices, contracts, or bank deposits. Verify your name, address, and tax ID number are correct. If anything is wrong, contact the payer when ready and ask for a corrected form before you file your return.