Where to Get Your 1099 Forms From Your Employer or Bank

Your employer or financial institution sends 1099 forms directly to you

The person or business that paid you sends your 1099 form. If you earned income as a contractor, freelancer, or self-employed person, the company that hired you mails it. If you earned interest on a savings account or dividends from investments, your bank or brokerage sends it. You do not request a 1099 — the payer is required by law to send it to you by January 31 each year for the previous year's income.

The form arrives in the mail, usually in early January. Some employers and financial institutions also make 1099s available through their online portals or by email. Check your account dashboard or your email inbox (including spam folders) if you have not received a paper copy by late January.

Key Takeaways

• Your payer — employer, client, bank, or brokerage — sends you the 1099 form by January 31 for the prior year's income.
• You may receive the form by mail, email, or through an online account portal depending on the payer's method.
• The IRS also receives a copy, so the income reported on your 1099 will be cross-checked against your tax return.
• If you do not receive a 1099 by early February, contact the payer directly to request it or ask for a copy.
• Different types of income require different 1099 forms — 1099-NEC for contractor work, 1099-INT for interest, 1099-DIV for dividends.

How to find 1099 forms from multiple payers

If you received income from more than one source, you will receive a separate 1099 from each payer. Gather all of them before you file your tax return. Create a folder — physical or digital — and place each form in it as it arrives.

Keep track of which payers have sent forms and which have not. If you worked for a company in 2024 but have not received a 1099 by February 1, send them an email or call their accounting department and ask for it. Most will resend or provide a digital copy within a few business days.

Checking your 1099 for accuracy

When you receive your 1099, verify that your name, address, and tax identification number (Social Security number or EIN) are correct. Check the income amount against your own records — what you invoiced, what was deposited, or what you earned. If the amount is wrong, contact the payer when ready and ask them to issue a corrected form, called a 1099-X.

Do not file your tax return with an incorrect 1099. The IRS receives the same form the payer sent you, and if the numbers do not match your return, it can trigger a notice or audit. A corrected 1099-X takes a few weeks to process, so request it as soon as you spot the error.

What to do if you never receive a 1099

If a payer does not send you a 1099 by mid-February, contact them in writing — email is fine — and request it. Give them a important date of five to seven business days. Keep a copy of your request in case you need it later.

If the payer still does not send it, you can file your tax return without it, but you must report the income you received anyway. The IRS may contact you later if the payer eventually files a 1099 showing different income than what you reported. To protect yourself, keep records of all payments you received — bank statements, invoices, deposit receipts — so you can prove what you earned.

Understanding which 1099 form you should receive

The type of 1099 you receive depends on the kind of income. A 1099-NEC is for non-employee compensation — work you did as a contractor or freelancer. A 1099-MISC covers other miscellaneous income like royalties or rental payments. A 1099-INT reports interest from a bank account. A 1099-DIV reports dividends from stocks or mutual funds. A 1099-K reports payment card transactions or third-party network transactions (like PayPal or Venmo).

You may receive more than one type if you have different income sources. For example, if you freelanced and also earned interest on savings, you would get both a 1099-NEC and a 1099-INT. Each form reports a different category of income, and you will need all of them to file a complete tax return.

Where the IRS gets its copy

The payer files a copy of your 1099 with the IRS at the same time they send it to you. This means the IRS already knows about your income before you file your return. When you file, the IRS matches the income you report against the 1099 they received. If the numbers do not match, you may receive a notice asking you to explain the difference.

This is why accuracy matters. If a 1099 shows $10,000 but you only report $8,000 on your return, the IRS will flag it. If you report $12,000 but the 1099 shows $10,000, that also gets flagged. Always reconcile your 1099 forms with your own records before you file.

Keeping copies for your records

Save all 1099 forms you receive, along with the envelope they came in. The envelope shows the date it was sent and the payer's address. Keep these documents for at least three years in case the IRS asks questions about your income. If you file electronically, you do not need to mail the 1099 to the IRS — they already have it — but you should keep your copy.

If you lose a 1099, contact the payer and ask for a duplicate. Most will provide one at no cost. Write "DUPLICATE" on it so you know it is a replacement, not an original.

Frequently Asked Questions

What if I received a 1099 but did not actually earn that income?

Contact the payer when ready and ask them to issue a corrected 1099-X showing zero income. If they refuse or do not respond, file your tax return reporting the correct amount you earned and attach a note explaining the discrepancy. Keep records of your communication with the payer in case the IRS contacts you.

Can I file my taxes without receiving all my 1099 forms?

You can file, but you must report all income you received, whether or not you have the 1099 in hand. If you are missing a 1099, use your own records — bank statements, invoices, receipts — to report the income. The payer will eventually file their copy with the IRS, and if it does not match your return, you may receive a notice later.

Do I need to attach 1099 forms to my tax return?

No. The IRS already has a copy from the payer. You report the income on your return, but you do not mail the 1099 itself. Keep your copy for your records. If you file electronically, the software will ask you to enter the information from the 1099, but you do not upload the form.

What does it mean if a 1099 shows income I did not receive?

This can happen if the payer made an error, sent the form to the wrong person, or used the wrong tax ID. Contact the payer and ask for a corrected 1099-X. If the payer refuses to correct it, file your return with the correct income and attach a written explanation. Keep records of all your communication with the payer.

How long do I need to keep 1099 forms?

Keep them for at least three years. The IRS can audit returns going back three years in most cases, and longer if there are special circumstances. Storing them digitally (scanned copies) is fine as long as the image is clear and shows all the information on the form.