Where To Get Your 1099 Forms From Your Employer or Payer

Your payer sends 1099 forms to you, not the other way around

You do not request or order a 1099 form. Your employer, client, or whoever paid you sends it to you without you asking. If you received income that was not withheld as a regular paycheck — freelance work, rental income, investment earnings, or gig work — the person or business that paid you is required by the IRS to mail you a 1099 by January 31 of the following year. You should receive it in the mail or, increasingly, through an online portal.

The form arrives at the address the payer has on file for you. If you moved during the year, the payer may not have your current address, which is why your 1099 sometimes arrives late or not at all. The responsibility to send it is theirs, but the responsibility to track it down is yours — you need it to file your tax return.

Key Takeaways

• Your payer is required to send you a 1099 by January 31, but you should contact them directly if you have not received it by early February.
• Most payers now offer online portals where you can read your 1099 instead of waiting for the paper copy to arrive.
• If a payer refuses to send you a 1099 or sends one with wrong information, you can report them to the IRS using Form 13909.
• You can file your tax return without the physical 1099 in hand if you know the income amount, but the IRS will eventually match it to the copy the payer filed.

Contacting your payer directly for the form

Start by reaching out to the business or person who paid you. For a regular employer or contractor, this is usually the accounting or payroll department. For a platform like DoorDash, Uber, or Airbnb, look for a "Tax Documents" or "1099" section in your account settings — most platforms now let you read your 1099 directly without calling anyone.

If you paid someone else and they have not sent you a 1099 yet, send them an email or call asking for it. Include the year, the amount you paid them, and your current mailing address. Keep a copy of that request. If they ignore you or claim they do not have to send one, document that too — you will need it if you report them to the IRS later.

For businesses that have gone out of business or are unreachable, you have a harder path. You can still file your return using the income you know you received, but you will want to include a note explaining why you do not have the 1099. The IRS may contact you later to verify the income.

Checking online portals and accounts

Many payers now post 1099 forms in online portals instead of mailing them. If you worked for a large employer, gig platform, or investment firm, log into your account and look for a section labeled "Tax Documents," "1099," "Year-End Statements," or "Tax Center." You can usually read a PDF directly and print it or save it to your computer.

Platforms like Stripe, Square, PayPal, and Etsy all host 1099s in your account dashboard. Employers like Amazon, Apple, and most large corporations have employee portals where tax documents live. If you are not sure where to look, search the company's website for "1099" or "tax documents" — most have a help article that walks you through it.

Downloading from a portal is often faster than waiting for the mail copy. You can read it as soon as it is available, which is sometimes before January 31. Print it or save the PDF so you have a copy for your records and for your tax return.

What to do if you never receive your 1099

If it is mid-February and you still do not have a 1099 from someone who paid you, contact them again. This time, ask for a specific important date — "I need this by February 28 to file my return." Most payers will respond to a second request, especially if you mention the IRS important date.

If the payer still does not send it, you have two options. You can file your return without the 1099 in hand if you know the income amount — the IRS has a copy the payer filed, and they will match it to your return eventually. Or you can wait to file until you have the 1099, which delays your refund but ensures your numbers match exactly.

If a payer is deliberately refusing to send a 1099 or is sending one with incorrect information, you can report them to the IRS using Form 13909 (Information Referral). You can file this form online at irs.gov or mail it in. The IRS takes underreporting seriously and will investigate if the pattern suggests the payer is avoiding taxes.

Handling incorrect or duplicate 1099s

Sometimes a payer sends you a 1099 with the wrong amount, wrong tax ID, or wrong address. If the error is small and you know the correct amount, you can note the discrepancy on your tax return and file it anyway — the IRS will see both the 1099 and your return and can sort it out. But if the amount is significantly wrong, contact the payer and ask them to send a corrected form.

Corrected 1099s are labeled as such and are filed with the IRS separately. The payer will send you a corrected copy and file one with the IRS. You do not need to do anything except use the corrected version on your return. Keep both the original and corrected copies for your records.

If you receive two 1099s from the same payer for the same work, contact them when ready. Duplicates happen when a payer files one copy and then files another by mistake, or when you worked for two divisions of the same company. The payer needs to file a corrected form showing zero income on one of them so the IRS does not think you were paid twice.

Using 1099s from prior years if current year forms are delayed

If you worked for the same payer last year and are still waiting for this year's 1099, you can look at last year's form to estimate what this year's might be. This is not a substitute for the actual form — you still need the real one — but it can help you decide whether to file now or wait. If your income was similar year to year, you can file using an estimate and amend later if the actual 1099 shows a different amount.

The IRS understands that 1099s arrive late sometimes. If you file without the form and the payer's copy arrives later showing a different amount, you can file an amended return (Form 1040-X) to correct it. This is not a penalty situation — it is a normal part of tax filing when documents arrive after you have already filed.

Frequently Asked Questions

Can I file my tax return without having the 1099 in my hands?

Yes. If you know the income amount, you can report it on your return even if you have not received the 1099 yet. The IRS has a copy the payer filed, and they will match it to your return. If the amounts do not match, the IRS will contact you to clarify. Filing without the form does not delay your refund if the amounts are correct.

What if my 1099 shows income I did not actually receive?

Contact the payer when ready and ask them to issue a corrected 1099. If they refuse or claim the amount is correct, you can file your return with a note explaining the discrepancy. The IRS may contact you to investigate, so keep records of any communication with the payer showing you disputed the amount.

Do I need to keep the physical 1099 form after I file?

You do not have to mail it to the IRS — they already have a copy. But keep your copy for at least three years in case the IRS audits you or asks questions about that income. Store it with your other tax documents and receipts from that year.

What if a 1099 arrives after I have already filed my return?

If the 1099 shows the same income you reported, you do not need to do anything. If it shows a different amount, file an amended return (Form 1040-X) to correct it. You have three years to amend, so there is no rush unless the difference is large.

Who sends 1099s for self-employment income from multiple clients?

Each client or business that paid you more than $600 (or $20,000 and 200 transactions for payment processors) must send you a separate 1099. If you freelanced for five different companies, you will receive five 1099s. You report all of them on your tax return, either on Schedule C (if you are self-employed) or Schedule 1 (if it is side income).