How to Get a 1099-NEC Form If You Haven’t Received One

Navigating the world of freelance work or independent contracting often involves dealing with tax forms, particularly the 1099-NEC. This form is essential for reporting nonemployee compensation to the IRS and ensuring accurate tax filings. However, there may be instances where you don’t receive this document from a client or payer.

Understanding how to obtain a missing 1099-NEC can prevent complications during tax season. Here’s how to secure this form if it hasn’t arrived by the expected deadline.

Identifying Payment Thresholds

The IRS requires businesses to issue a 1099-NEC to any nonemployee paid $600 or more in a calendar year for services. This threshold applies to each payer individually. Under Internal Revenue Code Section 6041A, businesses that fail to issue a 1099-NEC when required can face penalties ranging from $50 to $290 per form, depending on the lateness of the filing.

Requesting the Form from Payers

If you haven’t received a 1099-NEC, contact the payer directly. Use email or a written letter to document your request, specifying the tax year and payment amount, supported by contracts or invoices. The IRS requires payers to issue these forms by January 31st of the following year. If February arrives without the form, follow up promptly. Larger companies may have multiple departments handling such requests, so persistence may be necessary. Be prepared to provide your Tax Identification Number (TIN) or Social Security Number (SSN) to verify your payments.

Obtaining Copies from IRS

If the payer doesn’t provide the form, the IRS can assist. Submit IRS Form 4506-T, Request for Transcript of Tax Return, to obtain a transcript of your tax account, which includes information from 1099 forms filed under your name. While this won’t provide an exact copy of the form, it includes the necessary details for accurate tax filing. Processing time for Form 4506-T requests typically ranges from 10 to 30 days. Start early, as the IRS begins processing these requests after the tax year ends. Double-check your form for accuracy to avoid delays.

Steps If You Don’t Receive It

If a 1099-NEC remains unavailable, take proactive steps to meet your tax obligations. Use your financial records, such as bank statements and payment receipts, to calculate the total income received from freelance work or independent contracting. This ensures you report all income to the IRS and comply with tax laws.

Without a 1099-NEC, file your taxes using a Schedule C form to report income and expenses related to your business activities. This form calculates your net earnings and self-employment tax. Include all income, even if not accompanied by a 1099-NEC, to avoid audits or penalties.