How to Track Down Your Missing 1099 Form

Where to look first when your 1099 doesn't arrive

Your 1099 form should arrive by January 31 each year, but "should" is not the same as "will." If you have not received it by early February, start by checking your email spam folder and your mailbox again — forms sometimes arrive late or get misfiled. Then contact the payer directly: the bank, brokerage, employer, or whoever issued the income. They have your address on file and can tell you whether they sent it, and if so, when and to which address.

If the payer says they mailed it weeks ago and you still have not seen it, ask them to resend it electronically or print a duplicate. Most payors can do this in minutes. Keep a record of the date you called and the name of the person you spoke with — you may need this later if the IRS asks why your records do not match theirs.

Key Takeaways

• 1099 forms must be mailed by January 31, but you should follow up by mid-February if you have not received one.
• Contact the payer directly — the bank, brokerage, or employer — because they can resend the form when ready or confirm it was mailed to the wrong address.
• If the payer cannot locate a record of sending the form, ask them to issue a corrected copy and keep documentation of your request.
• You can file your tax return without the physical form if you have the income figures, but you must report the same amounts the payer reports to the IRS.

What to do if the payer says they never issued one

If you contact the payer and they tell you no 1099 was issued in your name, ask why. The most common reason is that the income fell below the reporting threshold — for example, a bank does not issue a 1099-INT for interest under $10, and a brokerage does not issue a 1099-B for proceeds under $500 in most years. If that is the case, you still owe tax on the income, but you do not need the form to report it.

If the payer says they issued the form but to a different name or address, ask them to file a corrected version with the IRS and send you a copy. This is called an amended 1099, and it corrects the IRS's records so your return matches what they have on file. Request this in writing if possible — email works — so you have proof you asked.

When you have the income figures but not the form

You do not have to wait for the physical form to file your return. If you know the income amount — from a bank statement, brokerage statement, or your own records — you can report it on your tax return. The key rule is that your reported amount must match what the payer reports to the IRS. If you report $5,000 in interest and the bank reports $5,200, the IRS will notice and send you a notice asking for the difference.

If you are unsure of the exact amount, contact the payer and ask them to read it to you over the phone, or ask them to email a screenshot of the form. Do not guess or estimate. The IRS receives a copy of every 1099, and they match it against your return line by line.

Checking the IRS transcript if you still cannot find it

The IRS keeps a record of every 1099 filed in your name. You can view this record by requesting a tax transcript from the IRS website at irs.gov or by calling 1-800-908-9946. The transcript will show all 1099s the IRS has received for you, including the payer's name, the form type, and the income amount.

This transcript serves two purposes: it confirms that the payer did file a 1099 with the IRS (even if you never received the copy), and it shows you the exact amount they reported. If the transcript shows a 1099 you did not receive, you now know the amount to report on your return. If the transcript shows nothing, the payer likely did not file one, and you should follow up with them again.

What happens if you file without reporting the income

If you received income but do not report it on your return, and the payer filed a 1099 with the IRS, the IRS will eventually notice the mismatch. This usually happens months or even years later, when the IRS sends you a notice saying your return does not match their records. They will ask you to pay the tax you owe, plus interest and penalties.

The penalty for underreporting income is usually 20 percent of the unpaid tax, plus interest that compounds daily. It is much cheaper to report the income now, even if you do not have the form in hand. If you later discover you reported it incorrectly, you can file an amended return to fix it.

Getting a copy from the IRS if the payer will not help

If the payer refuses to resend the form or claims they have no record of it, you can request a copy from the IRS. Call 1-800-829-1040 and tell them you need a copy of a 1099 issued to you. Have ready your name, Social Security number, the tax year in question, and the name of the payer. The IRS can mail you a copy, though it may take several weeks.

This is a last resort — it is faster to get the form directly from the payer. But if you have already tried and the payer is unresponsive, the IRS can confirm whether they received a 1099 in your name and provide you with the details.

Frequently Asked Questions

Can I file my tax return if I have not received my 1099 yet?

Yes, if you know the income amount from your own records. You must report the same amount the payer reports to the IRS, so check your bank or brokerage statement to confirm the figure. Filing on time is better than waiting for the form if you are close to the important date.

What if I received a 1099 but the amount is wrong?

Contact the payer when ready and ask them to issue a corrected 1099. They will file an amended version with the IRS and send you a copy. Do not report the incorrect amount on your return — report the amount you believe is correct, and if the IRS later questions it, you will have documentation that you asked for a correction.

Do I need to keep the physical 1099 form to file my taxes?

No. The IRS does not require you to attach the form to your return. You only need to report the income amount on the correct line of your tax form. Keep the 1099 for your records in case the IRS asks questions later.

What if the payer filed a 1099 but sent it to the wrong address?

Ask the payer to file a corrected 1099 with your correct address. In the meantime, you can check the IRS transcript to see what amount they reported, and use that figure on your return. The corrected form will update the IRS's records.