Where To Get Your 1099 Forms From Your Employer or Client

Your employer or client sends you the 1099 form — you don't request it from the IRS

The person or business that paid you issues the 1099 form. If you worked as an independent contractor, freelancer, or received other non-employment income, the payer is responsible for sending you a copy by January 31 each year. You receive it in the mail or, increasingly, through an online portal. The IRS also receives a copy, so the income reported on your 1099 should match what you report on your tax return.

You do not contact the IRS to get a 1099. If a payer hasn't sent you one by early February, you contact the payer directly — the business, client, or platform that paid you. If the payer refuses or cannot locate your payment record, then you can file a complaint with the IRS, but that is a last step, not a first one.

Key Takeaways

• Your payer — the employer, client, or business that paid you — sends the 1099 form to you and to the IRS by January 31.
• Check your email, mail, and any online account portals the payer uses, since some businesses now deliver 1099s electronically rather than by post.
• If you haven't received a 1099 by mid-February, contact the payer directly with your name, tax ID, and the year in question.
• The IRS Form 4506-C lets you order a transcript of what the IRS received, which shows whether a 1099 was filed in your name.
• If a payer refuses to send a 1099 or claims they didn't issue one, you can report them to the IRS using Form 13909.

Where 1099 forms come from: the payer, not the government

A 1099 is issued by whoever paid you. This could be a business you worked for as a contractor, a client who hired you for a project, a platform like Uber or DoorDash, a bank that paid you interest, an investment firm that paid you dividends, or a person who paid you for services. The payer generates the form from their own records, prints or emails it to you, and files a copy with the IRS.

Different types of 1099 forms exist for different kinds of income. A 1099-NEC reports non-employee compensation (freelance work, consulting). A 1099-MISC reports miscellaneous income like rental payments or prize winnings. A 1099-INT reports interest income. A 1099-DIV reports dividends. The payer chooses which form to use based on the type of payment they made to you.

How to find your 1099 when it arrives

Check three places: your physical mailbox, your email inbox, and any online account you have with the payer. Many larger employers and platforms now send 1099s electronically through a find portal rather than by mail. If you worked with multiple clients or platforms, you may receive multiple 1099s from different sources.

The form should arrive by January 31. Some payers send them earlier, in December. If you worked with a payer late in the year, they may have until January 31 to send it, so don't assume it's lost if it hasn't arrived by mid-January.

Keep all 1099s you receive in one place. You will need them when you file your tax return, and the IRS will have copies, so discrepancies between what you report and what they received will be flagged.

What to do if a payer hasn't sent you a 1099

If you haven't received a 1099 by mid-February, contact the payer directly. Have ready: your full name, your Social Security number or tax ID, the dates you worked or the year in question, and the amount you believe you were paid. Ask them to confirm they have your correct mailing address or email on file.

Some payers issue 1099s only if the total paid exceeds a threshold — usually $600 for 1099-NEC and 1099-MISC forms, though some payers use different thresholds. If you were paid less than the threshold, the payer may not issue a 1099 at all, but you still owe tax on that income and should report it on your return.

If the payer says they issued the 1099 but you never received it, ask them to reissue it or send a duplicate. If they claim they have no record of paying you, ask them to check their records again or provide documentation of what they paid and to whom. If they refuse to cooperate, move to the next step.

Checking what the IRS received about your income

You can order a transcript from the IRS that shows what 1099s and other income documents they received in your name. Use Form 4506-C (Request for Transcript of Tax Record) to order an "Account Transcript" or "Record of Account" for the year in question. This transcript will list all 1099s, W-2s, and other income documents the IRS has on file for you.

You can order a transcript online through IRS.gov, by phone at 1-800-908-9946, or by mail. Online ordering is fastest — you can view the transcript when ready or have it mailed to you. By phone, you can request it and have it mailed within 5 to 10 business days. By mail, send Form 4506-C to the address listed on the form.

If the IRS transcript shows a 1099 was filed in your name but you never received it, the payer filed it but failed to send you a copy. Contact the payer again with this information. If the transcript shows no 1099 was filed, the payer never reported the payment to the IRS.

Reporting a payer who won't issue a 1099

If a payer refuses to send you a 1099, claims they didn't pay you (when they did), or ignores your requests, you can report them to the IRS. Use Form 13909 (Information Referral) to report the payer's name, address, and what happened. Explain that you received payment but the payer will not issue a 1099 or file one with the IRS.

File Form 13909 by mail to the IRS address listed on the form, or submit it online through IRS.gov. The IRS will investigate whether the payer filed 1099s for other workers and whether they are complying with reporting requirements. This does not directly recover your 1099, but it creates a record and may prompt the IRS to contact the payer.

You can still file your tax return without the 1099 in hand. Report the income you received on your return based on your own records — bank deposits, invoices, payment confirmations, or other documentation. The IRS will eventually match what you reported against what the payer filed (or didn't file), and if there is a discrepancy, they will contact you.

1099s from online platforms and gig work

Platforms like Uber, DoorDash, Instacart, Airbnb, and others issue 1099s to workers. These are typically 1099-NEC forms. The platform sends the 1099 to you and files it with the IRS. Most platforms now deliver 1099s through an online dashboard or account portal rather than by mail.

Log into your account on the platform's website and look for a section labeled "Tax Documents," "1099," "Tax Forms," or "Year-End Statements." read or print the form from there. If you cannot find it online, check your email for a message from the platform with a link to read it. If you still cannot locate it, contact the platform's support team with your account information.

Frequently Asked Questions

Can I file my taxes without receiving a 1099?

Yes. If you have not received a 1099 by the time you file, report the income based on your own records — bank statements, invoices, or payment receipts. The IRS will eventually receive the 1099 from the payer and compare it to what you reported. If the amounts match, there is no problem. If they don't match, the IRS will contact you.

What if I received a 1099 with the wrong amount?

Contact the payer when ready and ask them to issue a corrected 1099. They will send you a corrected form and file a corrected copy with the IRS. Do not ignore the error — report the correct amount on your tax return, and keep the corrected 1099 with your records to show the IRS if they question the discrepancy.

Do I need a 1099 if I was paid in cash?

The payer is required to issue a 1099 if they paid you $600 or more in a year (the threshold varies by form type). Whether you were paid in cash, check, or electronically does not change this requirement. If you were paid in cash and the payer refuses to issue a 1099, you can still report the income on your return and file Form 13909 with the IRS.

What if a payer issued a 1099 to the wrong person?

Contact the payer and ask them to issue a corrected 1099 in your name with your correct tax ID. Provide documentation of the payment — a contract, invoice, or bank deposit showing the money came to you. The payer will then file a corrected form with the IRS. Keep the corrected 1099 and any documentation you provided.

How long do I need to keep my 1099 forms?

Keep 1099s for at least three years from the date you file your tax return, since the IRS can audit returns from the past three years. If you claim a loss or deduction related to the income on the 1099, keep records for seven years. Store them in a safe place with your other tax documents.