Request it directly from the person who paid you

The person or business that paid you for work — your employer, client, or contractor — is responsible for sending you a 1099 form. You do not order it from the IRS. You ask the payer for it.

If you worked as an independent contractor, freelancer, or received other non-employee income during the year, contact whoever paid you and ask for a 1099-NEC (for self-employed work) or 1099-MISC (for other types of income like rental payments or prize money). Be specific about which year you need it for.

Most payers mail 1099 forms by January 31 each year for the previous calendar year. If you have not received one by early February, reach out and ask for it. Many businesses send them automatically, but some need a reminder.

Key Takeaways

  • The person or business that paid you must send you a 1099 form — you request it from them, not from the IRS.
  • A 1099-NEC reports self-employed or contract income; a 1099-MISC reports other types of non-employee payments like rental income.
  • Forms are due to be mailed by January 31 for the previous year, so contact the payer if you have not received one by early February.
  • If the payer says they will not send one or cannot locate your records, you can report the income yourself on your tax return based on your own records.

What information you need to provide when you ask

When you contact the payer, have your details ready. They will need your full name, current mailing address, and Social Security number or tax ID to match against their records and generate the form correctly.

If you worked for them under a different name or address than what you use now, mention that. Some payers keep records under the name you used when you were hired, and a mismatch can cause the form to be delayed or sent to the wrong address.

If the payer says they did not issue one

Some payers claim they did not send a 1099 because the amount was below a threshold, or because they forgot, or because they no longer have your information. The IRS requires a 1099-NEC to be issued for any year you received $600 or more in self-employed income from that payer. For 1099-MISC forms, the threshold varies by type of payment.

If the payer insists they will not send one, you still owe tax on the income. You can report it on your tax return using your own records — bank deposits, invoices, payment confirmations, or a 1099 copy if the payer gave you one for their own records. The IRS will not reject your return because you lack a 1099; they will reject it if you do not report income you received.

Requesting a corrected 1099 if the information is wrong

If you receive a 1099 with incorrect information — wrong amount, wrong address, wrong tax ID — contact the payer and ask them to issue a corrected form. They will send you a new 1099 marked "CORRECTED" in the header.

Do not file your tax return using the incorrect 1099. Wait for the corrected version, or contact the payer in writing and keep a copy of your request. If you file before the correction arrives and the IRS later receives a corrected 1099 from the payer, the mismatch can trigger an audit notice.

What to do if you cannot locate the payer

If the business has closed, the person moved away, or you have lost contact, you still need to report the income on your tax return. Use whatever records you have: bank statements showing deposits, emails or invoices documenting the work, payment receipts, or a copy of the 1099 if you received one.

You are not required to have a 1099 to report income. The form is a record-keeping tool for the payer and the IRS, but your own documentation is sufficient. Report the income under the payer's name and any business name or address you remember, and keep your supporting records in case the IRS asks questions later.

Tracking 1099s you have requested

If you work with multiple clients or payers, keep a list of who owes you a 1099 and when you requested it. Note the date you asked, the person's name and contact information, and the year the income was for. This helps you follow up if a form does not arrive by mid-February.

Some payers will email you a copy before mailing the official form, or will let you read it from a client portal. Ask whether they offer this option — it can speed up your tax preparation and give you a backup copy if the mailed form gets lost.

Frequently Asked Questions

Can I file my taxes without a 1099?

Yes. You are required to report the income regardless of whether you have a 1099. If the payer did not send one, use your own records — bank deposits, invoices, emails, or payment confirmations — to document what you earned and report it on your tax return.

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

Contact the payer and ask for a corrected 1099 marked "CORRECTED". Do not file your return using the incorrect amount. If you file before the correction arrives, the IRS may send you a notice later when they receive the corrected form from the payer.

Is there a important date to request a 1099?

Payers must mail 1099 forms by January 31 for the previous year. You can request one anytime, but if you need it for tax filing, ask by early February. If the payer misses the important date, they may face penalties, but you still owe tax on the income regardless.

What if the payer says the amount was too small to issue a 1099?

The IRS requires a 1099-NEC for $600 or more in self-employed income. If you earned less, no 1099 is required, but you still report the income on your tax return. If you earned $600 or more and the payer refuses to send one, report the income using your own records.

Do I need to keep the 1099 after I file my taxes?

Keep your 1099 and all supporting records for at least three years in case the IRS asks questions about that year's return. Some people keep them longer for their own records. You do not need to send the 1099 with your tax return — just report the information from it.