You ask for a 1099 directly from the person or business that paid you

A 1099 form is a record of income you received that was not subject to tax withholding. Your employer, client, or the business that paid you is responsible for sending it to you and to the IRS. If you did not receive one by January 31 of the year after you were paid, you can request it from them in writing. The IRS does not send 1099s to individuals — only the payer does.

The payer is required by law to issue a 1099 if they paid you $600 or more in a calendar year (the threshold varies slightly by type of income, but $600 is the most common). If you earned less than that amount, they may still issue one, but are not required to. Either way, you should ask for it if you need it for your tax return or records.

If the payer refuses or cannot locate your record, you have options to report the income and request the IRS investigate. But the first step is always to contact them directly.

Key Takeaways

  • Contact the person or business that paid you in writing and ask them to send you a copy of the 1099 they filed with the IRS.
  • Businesses are required to issue a 1099 if they paid you $600 or more in a single calendar year, though some issue them for smaller amounts.
  • If the payer cannot find your record or refuses to send one, you can file Form 4852 with the IRS to report the income yourself.
  • Keep your own records of all payments you received — invoices, payment confirmations, bank statements — in case you need to prove income later.
  • The important date for payers to send 1099s to you is January 31; if you have not received one by mid-February, contact them when ready.

How to contact the payer for a 1099

Send a written request to the business or person that paid you. Email is acceptable, but a letter sent by certified mail creates a record if you later need to prove you asked. Include your full name, the year you are requesting the form for, the amount you believe you were paid, and the dates of work or services. Ask them to send you a copy and confirm they filed it with the IRS.

If you have an account with the payer (such as a freelance platform, payment processor, or employer portal), check there first — many businesses now allow you to read your own 1099 from your account dashboard. PayPal, Stripe, Square, and similar services often have this feature. If you cannot find it, contact their support team and ask where to find your 1099 or how to request one.

Give the payer at least two weeks to respond. If they do not, send a follow-up request. Keep copies of all your requests and their responses.

What to do if the payer will not send you a 1099

If the payer says they did not file one, did not keep records, or refuses to send you a copy, you can still report the income on your tax return. You will need to file Form 4852 (Substitute for Form 1099-R, 1098-T, 1098, 1098-F, 5498, or Certain Other IRS Information Returns) along with your return. This form tells the IRS that you received income but did not receive the official 1099 from the payer.

To complete Form 4852, you will need to provide your own documentation of the income: bank statements showing deposits, payment receipts, invoices you sent, emails confirming payment, or screenshots of payment confirmations. The more detail you can provide, the stronger your record is. The IRS may then contact the payer to verify whether they actually issued a 1099 or should have.

Do not skip reporting the income because you did not receive a 1099. The IRS has records of what payers filed, and if a 1099 was issued in your name, it will show up in their system whether or not you received it. Reporting it yourself prevents a mismatch that could trigger an audit or penalty.

When the payer says they issued a 1099 but you never received it

If the payer confirms they filed a 1099 with the IRS but you did not receive a copy, ask them to provide a second copy or a written confirmation of what they filed. Many payers use mail services that can lose or delay forms, so ask if they can email you a PDF instead.

You can also contact the IRS directly to request a transcript of the 1099 they received. Call the IRS at 1-800-829-1040 or visit irs.gov and use the "Get Transcript" tool. The IRS can tell you whether a 1099 was filed in your name and what amount was reported. This transcript serves as proof if you need it for your tax return or for a lender, landlord, or other third party.

If the IRS has no record of a 1099 being filed for you, go back to the payer with this information and ask them to file one when ready or provide written explanation of why they did not.

Different types of 1099 forms and who issues them

There are several versions of the 1099 form, and the one you receive depends on the type of income. A 1099-NEC (Nonemployee Compensation) is issued for freelance work, contract labor, or services. A 1099-MISC (Miscellaneous Income) covers other types of payments like prizes, awards, or rental income. A 1099-INT is for interest income from banks or investment accounts. A 1099-DIV is for dividends. A 1099-K is issued by payment processors like PayPal or Square when they process payments on your behalf.

The payer chooses which form to use based on the type of income they paid you. You do not choose. If you believe the wrong form was issued, contact the payer and explain why — for example, if you received a 1099-MISC but should have received a 1099-NEC because you were a contractor. The payer can file a corrected form (marked as a correction on the IRS copy).

Keeping your own records while you wait

Do not rely only on the payer to send you a 1099. Keep your own detailed records of every payment you receive: the date, the amount, who paid you, what the payment was for, and how you received it (check, bank transfer, cash, etc.). Save invoices you sent, payment confirmations from the payer, and bank statements showing the deposit. Take screenshots of online payment confirmations if you work through a platform.

If you use accounting software like QuickBooks, FreshBooks, or Wave, enter each payment as you receive it. These tools create a running record that you can export if you need to prove income to the IRS, a lender, or anyone else. This record is your protection if a 1099 is lost, delayed, or never issued.

At the end of each year, reconcile your records against the 1099s you receive. If the amounts do not match, contact the payer when ready to correct it before you file your tax return.

Frequently Asked Questions

Do I have to receive a 1099 to report income on my tax return?

No. You are required to report all income you received, whether or not you receive a 1099. If you did not receive one, you can report the income yourself using Form 4852 or straightforward including it on your return with a note explaining that no 1099 was issued. The IRS expects you to report what you earned, not what forms you received.

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

Contact the payer when ready and ask them to issue a corrected 1099. The corrected form will be marked as a correction when filed with the IRS. Do not file your tax return until the correction is made, because a mismatch between what you report and what the IRS received will trigger a notice. If the payer refuses to correct it, you can file Form 4852 with your return explaining the discrepancy and providing your own documentation of what you actually earned.

Can I get a 1099 for cash payments?

Technically yes, but in practice it depends on whether the payer kept records. If you were paid in cash and the payer did not document it, they may claim they have no record of the payment. You will need your own documentation — a receipt you wrote, a text message confirming payment, a witness, or a bank deposit that matches the timing. If you cannot prove the payment occurred, the IRS will not force the payer to issue a 1099.

What happens if a 1099 is filed for me but I did not actually receive that income?

Contact the payer when ready and ask them to file a corrected 1099 showing zero income or the correct amount. Explain that the original amount was an error. If they refuse, you will need to file your tax return reporting the correct amount you actually received and include a written explanation. The IRS may contact the payer to verify, but your own tax return is your official statement of what you earned.

Is there a important date to request a 1099 from a previous year?

Payers are required to send 1099s by January 31 each year. If you are requesting one for a previous year (more than a few months old), contact the payer and ask if they still have records. Many businesses keep records for at least three to seven years, but some do not. If they cannot provide one, use Form 4852 and your own documentation to report the income to the IRS.