How to Get Your Form 1099 for Contract Work

Independent contractors and freelancers are responsible for tracking their own income and managing their tax obligations. A key part of this process involves Form 1099, an information return used by businesses to report payments made to non-employees. The most common version for contract work is Form 1099-NEC, Nonemployee Compensation, which documents the income a business has paid for services throughout the year. This form is a record of your gross earnings from a particular client and is also filed with the Internal Revenue Service (IRS). Understanding how this form works, when you should receive it, and what to do if it contains errors is an important aspect of self-employment financial management.

Confirming Your Eligibility and Timeline for a 1099

Determining whether you should expect a Form 1099 begins with understanding the reporting thresholds set by the IRS. A business is required to issue a Form 1099-NEC to any individual, partnership, or estate to whom it has paid $600 or more for services during the calendar year. This threshold applies to the total payments from a single payer, not per project. Even if you do not receive a form, you are still legally obligated to report all income earned.

While Form 1099-NEC is for nonemployee compensation, another common form is the 1099-MISC, Miscellaneous Information. This form is used for other types of payments, such as rent, royalties, or prizes and awards, which also have a $600 reporting threshold, though royalties have a lower threshold of $10.

There is a firm deadline for businesses to send these forms to recipients. Payers must mail or electronically deliver Form 1099-NEC by January 31 of the year following the payment year. For example, for income earned in 2024, the payer must send the form by January 31, 2025. If the 31st falls on a weekend or holiday, the deadline shifts to the next business day.

Providing Necessary Information to the Payer

To ensure a payer can issue an accurate Form 1099 on time, you must provide them with your correct taxpayer information by completing and submitting Form W-9, Request for Taxpayer Identification Number and Certification. This form is not sent to the IRS; instead, it is a document you provide directly to the business paying you for your services. It is standard practice for businesses to request a completed W-9 from a contractor before issuing any payments.

The W-9 collects your legal name, address, and Taxpayer Identification Number (TIN). For most independent contractors operating as sole proprietors, the TIN will be their Social Security Number (SSN). If you have established a formal business entity, such as a limited liability company (LLC) or corporation, you would provide an Employer Identification Number (EIN) instead.

You must also certify your tax classification, such as individual/sole proprietor, C Corporation, S Corporation, or Partnership. By signing the form, you attest under penalty of perjury that the TIN you provided is correct and that you are not subject to backup withholding, a situation where the payer would be required to withhold 24% of your payments and send them to the IRS.

Submitting a completed Form W-9 as soon as you begin working with a new client facilitates the 1099 process. Failure to provide a W-9 or providing an incorrect TIN can lead to backup withholding and may delay or prevent you from receiving your Form 1099.

What to Do if Your 1099 Does Not Arrive

If you have confirmed you are eligible to receive a Form 1099-NEC but have not received it by early February, you should take specific steps. The first action is to contact the payer directly, and using email creates a written record of your communication. In your message, politely inquire whether the form was sent and verify the mailing or email address they have on file.

Sometimes a payer may be unresponsive or refuse to issue the form. You must use your own financial records to accurately calculate your gross income from that client by reviewing your invoices, bank deposit records, and any accounting software you use. This income is typically reported on Schedule C (Form 1040), Profit or Loss from Business.

Your own records are your support for the income figures you report on your tax return, and the IRS systems are designed to match payments reported by businesses to the income reported by individuals.

If you have contacted the payer and still cannot obtain the form, you can call the IRS for guidance. When you call, you will need to provide your personal information along with the payer’s name, address, and phone number. The IRS may then contact the payer on your behalf, but this does not absolve you of the responsibility to file an accurate tax return by the deadline.

How to Address an Incorrect 1099

Upon receiving a Form 1099-NEC, you should immediately review it for accuracy. Compare the income amount reported in Box 1 with your own records to ensure they match.

If you discover a discrepancy, such as an incorrect payment amount or a misspelled name, your first step is to contact the payer who issued the form. Clearly explain the error you have identified and request that they issue a corrected Form 1099. If the payer agrees there is an error, they will prepare a new form and check the “CORRECTED” box at the top. This new form will be sent to you and filed with the IRS, effectively replacing the previously submitted incorrect version.

In the event a payer is unwilling to issue a corrected form, you should not report the incorrect amount on your tax return. You must file your return reporting the correct income that you actually received. To account for the discrepancy, it is advisable to attach a statement to your tax return that explains why the amount you are reporting differs from the amount on the Form 1099.

This explanation can help prevent an automatic notice from the IRS questioning the difference in figures. Your own detailed records, including invoices and bank statements, are your evidence to support your position.