Where to Request Your 1099

Your 1099 form comes from the person or business that paid you — not from the IRS. If you received income from a contractor job, freelance work, rental property, investment account, or any other non-employment source, the payer is responsible for sending you a copy by January 31st each year.

Start by contacting whoever paid you directly. This might be a client you invoiced, a property management company, a brokerage firm, or a gig platform like DoorDash or Uber. Ask them for your 1099 form for the tax year you need. Most will email it to you or let you read it from their website or account portal.

If you cannot locate the payer or they are no longer in business, you can contact the IRS at 800-829-1040 to request a transcript showing the income they reported on your behalf. This transcript is not the same as a 1099 form itself, but it shows the IRS what was reported about your income.

Key Takeaways

  • The payer — your client, employer, brokerage, or platform — sends you the 1099 form, not the IRS.
  • You should receive your 1099 by January 31st of the year following the one in which you earned the income.
  • Contact the payer directly by phone, email, or their website to request a copy if you did not receive one.
  • If the payer no longer exists or you cannot reach them, the IRS can provide a transcript showing reported income.
  • Different types of 1099 forms exist for different income sources — 1099-NEC for contractor work, 1099-INT for interest, 1099-DIV for dividends.

What to Do If You Did Not Receive Your 1099

If January 31st has passed and you have not received a 1099 form from a payer, send them a written request. Email is fine — include the tax year, the type of income, and the amount you believe you were paid. Keep a copy of your request.

Give the payer at least two weeks to respond. Many businesses are still processing forms in early February. If they do not respond after two weeks, call them directly and ask for the status. Some payers will email the form when ready once you call.

If the payer says they did not file a 1099 for you, ask why. They may have made a mistake, or they may have reported the income under a different name or tax ID. If you believe they owe you a form and they refuse to send one, you can file a complaint with the IRS using Form 13909 (available on IRS.gov). The IRS will contact the payer to verify whether they filed.

Understanding Different 1099 Types

The 1099 category includes several different forms, each for a different type of income. The most common are:

  • 1099-NEC — for contractor or self-employment income (freelance work, consulting, gig work)
  • 1099-INT — for interest income from savings accounts, CDs, or bonds
  • 1099-DIV — for dividend income from stocks or mutual funds
  • 1099-MISC — for miscellaneous income like prizes, awards, or rental income in some cases
  • 1099-K — for payment card transactions or third-party network transactions (PayPal, Venmo, Square)

The payer decides which form to use based on the type of income they paid you. You do not choose the form type — the payer does. If you are unsure which form you should have received, ask the payer what type of income they reported.

How to Access Your 1099 Online

Many payers now offer online access to your 1099 form through their website or mobile app. If you have an account with the payer — such as a brokerage account, bank account, or gig platform account — log in and look for a section labeled "Tax Documents," "1099 Forms," "Tax Statements," or "Year-End Statements."

Some platforms let you read the form as a PDF as soon as it is ready, which may be before January 31st. Others email you a link to read it. A few still mail a paper copy. Check your account settings or contact the payer to find out which method they use.

If you cannot find the form in your account, check your email inbox and spam folder for messages from the payer. Search for keywords like "1099," "tax," or the payer's company name. If you still cannot locate it, call their customer service line and ask them to resend the form or provide a read link.

What Information Appears on a 1099

A 1099 form shows your name, address, and tax ID (usually your Social Security number) at the top. The payer's name, address, and tax ID appear below that. The main section lists the income amount in one or more boxes, depending on the form type.

For a 1099-NEC, Box 1 shows the total non-employee compensation you received. For a 1099-INT, Box 1 shows interest income. For a 1099-DIV, different boxes show ordinary dividends, may have access to dividends, and capital gains. Each form type has its own layout, but all include the income amount and the payer's information.

The form also shows whether federal income tax was withheld. If the payer took money out of your payments for taxes, that amount appears in a withholding box. This matters because withheld amounts reduce what you owe when you file your tax return.

Using Your 1099 to File Taxes

When you file your tax return, you will report the income shown on your 1099 forms. The IRS receives a copy of every 1099 the payer files, so they know what income was reported about you. Your tax return must match what the IRS has on file, or your return may be flagged for review.

If your 1099 shows an incorrect amount, contact the payer and ask them to file a corrected form (called a 1099-X). The payer must file the correction with the IRS, and they will send you a copy. Do not file your tax return until you have the corrected form — reporting a different amount than what the IRS has on file can cause problems.

Keep your 1099 forms with your tax records for at least three years. The IRS can audit returns from the past three years, and you may need to show your 1099 as proof of the income you reported.

Frequently Asked Questions

Do I need a 1099 form to file my taxes?

You need to report all income on your tax return, whether or not you receive a 1099 form. However, if a payer filed a 1099 with the IRS and you do not report that income on your return, the IRS will notice the mismatch. It is safer to have the form so you know exactly what was reported about you.

What if the 1099 shows the wrong amount?

Contact the payer when ready and explain the error. Ask them to file a corrected 1099-X form with the IRS and send you a copy. Do not report the incorrect amount on your tax return — report the correct amount and keep the corrected 1099-X with your records to explain the difference if the IRS asks.

Can I get a 1099 for income I received as a gift or loan?

No. Gifts and loans are not taxable income, so they do not require a 1099 form. A 1099 is only issued for income — money you earned in exchange for work, services, or as a return on an investment. If someone sent you money as a gift, they would not file a 1099.

What if I lost my 1099 form?

Contact the payer and ask for a duplicate copy. Most payers keep records and can resend the form or provide a read link. If the payer is no longer in business, you can request a transcript from the IRS showing the income they reported about you.

Do I need to send my 1099 form to the IRS?

No. The payer files the 1099 with the IRS, and you receive a copy for your records. You do not mail your 1099 to the IRS. You report the income shown on the 1099 when you file your tax return, but you do not attach the form itself unless the IRS specifically asks for it during an audit.