A 1099 is a tax form your employer or client sends you, not something you request or receive from the IRS

If you worked as an independent contractor, freelancer, or received other non-employment income during the year, the person or business that paid you is required by law to send you a Form 1099 by January 31 of the following year. You do not explore for it or request it through any government process. The payer generates it from their own records and mails it to you — usually in early January. The IRS receives a copy at the same time.

The confusion arises because "getting" a 1099 feels passive on your end. You are not doing anything to obtain it. But you do need to know what to expect, what to do if it does not arrive, and how to handle it if the numbers are wrong.

Key Takeaways

  • Your payer is legally required to send you a 1099 by January 31 if they paid you $600 or more for non-employment work during the year (though some payers send them for smaller amounts).
  • You should receive it in the mail or email; you do not request it from the IRS or any government office.
  • If you do not receive a 1099 by early February, contact the payer directly — they have your address on file and can resend it or provide the information you need for your tax return.
  • If the amount on the 1099 is wrong, contact the payer to request a corrected form (Form 1099-X), which they must send to you and the IRS.
  • Keep your 1099 with your tax records; you will need the information when you file your return, even if you disagree with the amount.

Who is required to send you a 1099

Any business, individual, or organization that paid you $600 or more for services, rent, royalties, or other non-employment income during a calendar year must send you a 1099. The threshold is $600 for most types of income, though some categories (like gambling winnings) have different rules. Many payers send 1099s even for amounts under $600, so do not assume you will not receive one just because you earned less.

The payer is responsible for having your correct mailing address or email address. They typically collect this when you first work together — often on a W-9 form, which you fill out to provide your name, address, and tax ID (usually your Social Security number). If your address changes after you start working, tell the payer so the 1099 reaches you.

The payer must send the 1099 to you by January 31. They also send a copy to the IRS. This is why the IRS will know about your income even if you do not report it — they have the payer's copy on file.

What happens if you do not receive your 1099 by early February

If January 31 passes and you have not received a 1099 from someone you know paid you, contact the payer directly. Call their accounting department, email the person who hired you, or check your account on their website — many businesses now allow you to read your 1099 from a client portal. Ask them to resend it or confirm they have your correct address.

Do not contact the IRS first. The IRS does not track individual 1099s or tell you which ones are missing. The payer is the only source that can resend it quickly. If the payer says they did not send one because the amount was under $600, ask them for a written statement of what they paid you — you can use that to report the income on your tax return even without an official 1099.

If you cannot reach the payer or they refuse to send a 1099 after you have asked in writing, you can still report the income on your tax return based on your own records (invoices, bank deposits, payment confirmations). The IRS may eventually contact you if the payer's copy shows up later, but reporting the income yourself protects you from penalties.

How to handle a 1099 with the wrong amount

If the 1099 shows an amount that does not match what you were actually paid, contact the payer and ask them to issue a corrected 1099. The corrected form is called a Form 1099-X. The payer must send the corrected 1099-X to you and file it with the IRS. This usually takes a few weeks.

Do not ignore the error and report a different number on your tax return. If you report $5,000 in income but the payer's 1099 shows $7,000, the IRS will see the discrepancy and may send you a notice asking for an explanation. It is easier to have the payer correct it upfront. Keep records of your communication with the payer — emails, texts, or written requests — in case you need to show the IRS that you asked for a correction.

If the payer refuses to send a corrected 1099 even though the amount is wrong, you can still report the correct amount on your tax return and attach a note explaining the discrepancy. Include copies of your invoices, contracts, or bank records that show what you actually earned. This creates a paper trail if the IRS questions the difference.

Different types of 1099 forms and what they mean

The most common form is the 1099-NEC (Nonemployee Compensation), which reports income from self-employment, freelance work, or services you provided as an independent contractor. If you received payments for work, this is likely the form you will receive.

Other 1099 forms report different types of income. A 1099-INT reports interest from a bank or investment account. A 1099-DIV reports dividends from stocks or mutual funds. A 1099-MISC reports miscellaneous income like prizes, awards, or rental payments. A 1099-K reports payment card transactions (credit card or PayPal payments) if the total exceeds $5,000 in a year. You may receive multiple 1099s if you had different types of income.

Each form goes on a different line of your tax return, but they all work the same way: the payer sends it to you and the IRS, and you report the income when you file. The form type does not change what you owe in taxes — it just categorizes the income.

What to do with your 1099 when you file your taxes

Keep your 1099 with your tax records for at least three years. When you file your return, you will report the income shown on the 1099 on the appropriate line of your tax form (usually Schedule C if you are self-employed, or Schedule 1 if it is miscellaneous income). You do not send the 1099 itself to the IRS — you just use the information from it.

If you received a 1099-NEC for self-employment income, you will also need to file a Schedule SE to calculate self-employment tax (Social Security and Medicare tax). This is in addition to regular income tax. The 1099 does not calculate this for you — you do.

If you disagree with the amount on the 1099 and the payer will not correct it, report the amount you believe is correct on your return and keep your supporting documents (invoices, contracts, bank statements). If the IRS contacts you, you can show them the evidence. Reporting your actual income is always safer than ignoring a 1099 and hoping the IRS does not notice.

Why payers sometimes do not send a 1099 when they should

Some payers forget, lose your address, or do not realize they are required to send one. Others may deliberately avoid sending a 1099 to hide unreported income — this is illegal, but it happens. If you know you were paid $600 or more and did not receive a 1099, the payer is breaking the law, not you.

In these cases, you still have to report the income on your tax return. The fact that you did not receive a 1099 does not mean you do not owe tax on the money. Report it based on your own records: invoices, bank deposits, emails confirming payment, or payment receipts. The IRS may eventually catch up with the payer and require them to file a late 1099, but your tax liability does not depend on whether they do.

If you suspect a payer is deliberately not sending 1099s to hide income, you can report it to the IRS using Form 3949-A (Information Referral) or by calling the IRS tip line. This is rare and usually only matters if the payer is running a large-scale scheme, but it is an option if you believe fraud is occurring.

Frequently Asked Questions

Do I have to request a 1099 from my payer?

No. If you earned $600 or more, the payer is required by law to send it to you by January 31. You do not need to ask for it. However, if you do not receive it by early February, you should contact the payer and request a copy or resend.

What if I earned less than $600 and did not get a 1099?

You still have to report the income on your tax return if you earned any money. A 1099 is not required for amounts under $600, but the income is still taxable. Use your own records to report it.

Can I file my taxes without a 1099?

Yes. If you do not have the 1099 but you have your own records of the income (invoices, bank deposits, payment confirmations), you can report the income on your return. Keep those records in case the IRS asks questions later.

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

Contact the payer when ready and ask for a corrected 1099-X. If they refuse or you cannot reach them, report the correct amount on your tax return and attach documentation showing what you actually earned. Keep copies of your communication with the payer.

Do I need to do anything with the 1099 the IRS receives?

No. The IRS already has a copy from the payer. You just need to report the income on your tax return. The IRS will match your return against the 1099 they received, so make sure the amounts line up or you have documentation explaining any differences.