How to Get Your 1099 Form From Your Employer or Client

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

The person or business that paid you is responsible for sending you a 1099 form, not the other way around. If you earned $600 or more from that payer during the tax year (the threshold varies slightly by form type), they are required by the IRS to mail or email you a copy by January 31. You should receive it without asking.

The form shows how much you were paid and goes to both you and the IRS, so the agency knows to expect income from you. If you don't receive one by early February, the next step is to contact the payer directly — not the IRS.

Key Takeaways

• Your payer must send you a 1099 by January 31 if you earned $600 or more; you do not request it.
• Contact the payer's accounting or HR department if you haven't received it by mid-February, and ask them to resend or confirm your mailing address.
• Different 1099 types exist for different income sources: 1099-NEC for self-employment, 1099-MISC for other payments, 1099-INT for interest, 1099-DIV for dividends.
• If a payer refuses to send a 1099 or sends one with wrong information, you can report it to the IRS using Form 8949 or by calling the IRS at 800-829-1040.
• Keep copies of all 1099 forms you receive; you'll need them to file your tax return and to verify income if the IRS questions your return later.

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

Start by contacting the payer directly. Call or email their accounting department, payroll office, or the person who hired you. Give them your full name, the year in question, and the amount you believe you were paid. Ask them to either resend the form or confirm they have your correct mailing address and email on file.

Many 1099s are delayed because the payer has an outdated address. If you moved during or after the tax year, the form may have gone to an old address. Provide your current address and ask them to send a replacement when ready.

If the payer says they don't issue 1099s or claims you don't meet the threshold, ask them in writing to confirm that in an email. Keep that email. You may still owe tax on the income even if no form was issued.

The different 1099 types and who sends them

The 1099 category includes several forms, each for a different income source. The payer determines which one to send based on how they paid you.

1099-NEC (Nonemployee Compensation) goes to independent contractors, freelancers, and self-employed people. Businesses send this when they pay someone who is not on their payroll.

1099-MISC (Miscellaneous Income) covers other types of payments: royalties, prizes, awards, rental income from a business property, or payments to a professional like a doctor or lawyer.

1099-INT (Interest Income) comes from banks and investment firms when you earn interest on savings accounts, CDs, or bonds.

1099-DIV (Dividends and Distributions) comes from investment firms and mutual funds when you receive dividends or capital gains.

1099-K (Payment Card Transactions) is sent by payment processors like PayPal, Square, or Stripe when you receive payments through their platforms. The threshold for this form is higher and varies by state.

What to do if the 1099 has the wrong information

If you receive a 1099 with incorrect information — wrong income amount, wrong name, wrong tax ID — contact the payer when ready and ask them to issue a corrected form. They should send you a corrected 1099 marked "CORRECTED" in the top left corner.

Do not ignore the error and file your return with the wrong amount. The IRS receives a copy of every 1099 sent to you, and if your tax return shows different income than the 1099, the IRS will notice and may send you a notice or delay your refund.

If the payer refuses to correct it or you cannot reach them, you can still file your return with the correct amount. On your tax return, explain the discrepancy in a note or use Form 8949 (Sales of Capital Assets) if the error involves investment income. Keep copies of all communication with the payer showing you tried to get it corrected.

If a payer refuses to send a 1099

Some payers deliberately avoid issuing 1099s, either because they don't understand the requirement or because they're trying to hide unreported income. If you've asked and they refuse, you have options.

You can report the payer to the IRS using Form 3949-A (Information Referral) or by calling the IRS at 800-829-1040. Have ready: the payer's name and business address, the amount you were paid, the dates of payment, and any documentation you have (invoices, emails, bank deposits).

You still owe tax on the income whether or not a 1099 was issued. Report it on your tax return under self-employment income or other income, depending on the type of work. The IRS may later contact the payer to demand they issue the form retroactively.

Where 1099s appear in your tax filing

When you file your tax return, you'll report the income from your 1099s in specific places depending on the form type. Self-employment income from a 1099-NEC goes on Schedule C (Profit or Loss from Business). Interest and dividends go on Schedule B (Interest and Ordinary Dividends). Capital gains go on Schedule D (Capital Gains and Losses).

The IRS also receives a copy of your 1099, so they can cross-check your return. If you report less income than the 1099 shows, the IRS will likely send you a notice asking you to explain the difference. If you report more, that's fine — you're paying more tax than required, and you may get a refund.

Keeping records of your 1099s

Save every 1099 you receive, both the copy sent to you and any corrected versions. Keep them in a folder with your tax documents for that year. You'll need them when you file your return, and the IRS may ask to see them if your return is audited.

If you file electronically, you don't have to mail the 1099s to the IRS — they already have copies. But keep your copies for your records for at least three years, and longer if you have a business.

Frequently Asked Questions

What if I earned less than $600 from a payer — do I still get a 1099?

Usually not. The $600 threshold means most payers don't issue a 1099 for amounts below that. However, some payers issue them anyway, and you should still report the income on your tax return even if you don't receive a form. The threshold can vary by form type and state, so check with the payer if you're unsure.

Can I get a 1099 from my regular employer?

No. Regular employees receive a W-2, not a 1099. A 1099 is only for independent contractors, freelancers, and other non-employee income. If you were paid as an employee, you should receive a W-2 by January 31.

What if I lost my 1099 and can't find it?

Contact the payer and ask for a duplicate copy. They keep records and can resend it. If they no longer have it, ask them to provide a written statement of how much they paid you, which you can use when filing your return. The IRS has a copy on file, so you can also call 800-829-1040 and ask them to verify the amount.

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

No. If you file electronically, you don't attach anything — you just enter the amounts from your 1099s into the appropriate lines on your return. If you file by mail, you can include copies for your records, but the IRS doesn't require it since they already have the originals.

What if I received a 1099 but didn't actually earn that income?

Contact the payer when ready and ask them to issue a corrected 1099 showing zero or the correct amount. Explain the error clearly. If they won't correct it, contact the IRS and explain that the 1099 is inaccurate. Keep documentation of your communication with the payer.