How to Get Your 1099 Forms From Your Employer or Payer

Where your 1099 comes from

Your 1099 form comes directly from the person or business that paid you — not from the IRS or a government office. If you did freelance work, received rental income, got paid interest on a savings account, or earned money in other ways outside a regular job, whoever paid you is responsible for sending you a copy by January 31st each year.

The payer keeps one copy, sends one to you, and sends one to the IRS. You do not request a 1099 from a central location. Instead, you contact the specific payer and ask them to send it to you.

Key Takeaways

• The person or business that paid you is legally required to send you a 1099 form by January 31st if the payment meets certain thresholds.
• You should contact the payer directly — by phone, email, or their website — to request your 1099 if you have not received it by early February.
• If a payer refuses to send you a 1099 or you cannot reach them, you can report the issue to the IRS using Form 8949 or by calling the IRS at 1-800-829-1040.
• Different types of income use different 1099 forms (1099-NEC for self-employment, 1099-INT for interest, 1099-MISC for other income), and the payer determines which form to use.
• Keep copies of all 1099 forms you receive, as you will need them to file your tax return accurately.

Contacting the payer directly

Start by reaching out to whoever paid you. This might be a freelance platform, a small business owner, a bank, an investment company, or a property management firm. Look for a contact number or email on any invoices, receipts, or statements you have from them.

Tell them you need your 1099 form for the previous tax year. Many businesses have a standard process for this — some let you request it through their website portal, others ask you to email a request, and some handle it by phone. If you worked with multiple people or companies, you will need to contact each one separately.

If it is early February and you have not received your 1099, this is a good time to send a follow-up message. Many payers send them out in batches and may not have reached you yet. If it is mid-February or later and you still have not received it, escalate your request — ask to speak with accounting or payroll directly.

What to do if the payer will not respond

If you have made a reasonable effort to contact the payer and they do not respond, or if they refuse to send you a 1099, you have options. First, gather any documentation you have: emails, payment receipts, bank statements showing the deposit, or messages about the work you did. This proof matters if you need to report the issue.

You can report a missing or refused 1099 to the IRS. Call the IRS at 1-800-829-1040 and explain the situation. The IRS can investigate whether the payer filed a 1099 with them even if they did not send you a copy. You can also file your tax return using the documentation you have — your bank statements and records are valid proof of income even without the 1099 form itself.

If you suspect the payer is deliberately hiding income or breaking the law, you can file a report with the IRS using Form 3949-A (Information Referral) or contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484.

Understanding which 1099 form you should receive

The type of 1099 you receive depends on what kind of income it was. The payer decides which form to use based on the nature of the payment. Here are the most common ones:

Form 1099-NEC is used for self-employment income — payments to independent contractors, freelancers, and consultants. Form 1099-MISC covers other miscellaneous income like royalties or prizes. Form 1099-INT reports interest you earned from a bank or investment account. Form 1099-DIV reports dividends from stocks or mutual funds. Form 1099-B reports sales of stocks or other securities. There are many others for specific situations like rental income (1099-S for some cases) or gambling winnings (W-2G).

You do not get to choose which form the payer uses — they are required to use the correct one for the type of payment. If you believe they used the wrong form, you can contact them to ask them to correct it and file an amended version with the IRS.

Checking if you should have received a 1099

Not every payment triggers a 1099. The payer is only required to send you one if the payment meets a certain threshold. For most types of income, that threshold is $600 in a calendar year. For example, if a client paid you $400 total in 2024, they would not be required to send you a 1099-NEC. However, some income types have different thresholds — interest income might have a lower threshold depending on the financial institution.

If you received less than $600 from a single payer, you may not receive a 1099 from them, but you still owe taxes on that income. You will report it on your tax return using your own records. If you received $600 or more and did not get a 1099 by late February, that is when you should follow up with the payer.

What to do with your 1099 once you have it

When you receive your 1099, check it carefully for accuracy. Verify that the amount matches what you were actually paid, that your name and tax ID (Social Security number or EIN) are correct, and that the form type is appropriate for the income you received. If there are errors, contact the payer when ready and ask them to file a corrected version (usually marked as "corrected" on the form).

Keep your 1099 forms in a safe place with your other tax documents. You will need them when you file your tax return. If you file electronically, you do not have to attach the 1099 to your return, but you do need to have it available in case the IRS asks questions later. If you file on paper, some tax software or tax preparers may ask you to include copies.

Getting a copy from the IRS if you lost yours

If you received your 1099 but lost it, you can get a copy from the IRS. Call 1-800-829-1040 and ask for a transcript or a copy of the 1099 that was filed with them. The IRS can usually provide this within a few weeks. You can also create an account on IRS.gov and view your tax transcript online, which will show income reported to the IRS under your name.

You can also contact the payer again and ask for a duplicate copy. Many businesses keep records and can reissue a 1099 if you explain that you lost the original.

Frequently Asked Questions

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

Contact the payer when ready and tell them the amount is incorrect. Ask them to file a corrected 1099 with the IRS and send you a corrected copy. Make sure you have documentation (invoices, payment records, contracts) showing what you were actually paid. If the payer refuses to correct it, you can file your tax return with the correct amount and keep your documentation in case the IRS questions the discrepancy.

Do I need to receive a 1099 to report income on my taxes?

No. You are required to report all income you received, whether or not you get a 1099. If someone paid you but did not send a 1099, you still owe taxes on that money. Use your own records — bank statements, invoices, receipts — to report the income on your tax return.

Can I get a 1099 from someone who paid me in cash?

You can ask, but they are only legally required to send you one if the cash payment was $600 or more in a year. Many cash payments go unreported by payers. Regardless, you should report the income you received on your tax return using your own records of the payment.

What if a payer sends me a 1099 but I think I should not have received one?

If you received a 1099 for income you do not think should be reported, contact the payer and ask why they sent it. They may have made an error, or the payment may have been categorized differently than you expected. If you and the payer agree it was sent in error, ask them to file a corrected 1099 showing zero income. Do not ignore a 1099 you received — the IRS has a copy too.

When should I start looking for my 1099 forms?

Payers are required to send 1099 forms by January 31st. You should expect to receive them in late January or early February. If you have not received them by mid-February, send a follow-up request to the payer. If it is late February or March and you still do not have them, contact the IRS.