When Will My 1099 Form Be Available?

Form 1099 is an information return used to report non-employment income to the Internal Revenue Service (IRS). Independent contractors, freelancers, and others who receive certain types of non-employment income will get a Form 1099 from the business or person who paid them. This document records your earnings and is used to report income on your annual tax return.

Key Deadlines for Receiving Form 1099

Payers must send most Form 1099s to recipients by a specific date each year. For income earned in a given tax year, the deadline for the payer to mail or electronically deliver the form is January 31 of the following year. This date applies to the most common forms, including Form 1099-NEC for nonemployee compensation and Form 1099-MISC for miscellaneous income like rent or royalties. This is the date the form must be sent, not received, so you should allow time for mail delivery.

While the January 31 deadline covers many situations, some forms have a later due date. For instance, Form 1099-B, which reports proceeds from broker and barter exchange transactions, must be sent to recipients by February 18, 2025. Similarly, Form 1099-S, for proceeds from real estate transactions, also has a February 18, 2025, deadline. Be aware of which type of form you are expecting, as this dictates when you should anticipate its arrival.

Methods of Delivery

You can receive your Form 1099 through postal mail or electronic delivery. If sent by mail, the payer will use the last known address they have on file. It is your responsibility to ensure any business that pays you has your current and correct mailing address to prevent delays.

A payer may also offer to provide your Form 1099 electronically. To do so, you must first consent to receive the form in a digital format. This allows the payer to deliver the form via email or a secure online portal. If you have agreed to electronic delivery, be sure to monitor your email inbox, including spam folders, for notifications from the payer around the deadline.

Steps to Take if Your 1099 is Late or Missing

If the mailing deadline has passed and you have not received your Form 1099, first allow several business days for it to arrive by mail. If the form still has not arrived after a reasonable wait, contact the payer. You should verify that they sent the form and confirm the mailing or email address they used.

You are required to report all of your income to the IRS, regardless of whether you receive a Form 1099, as the legal obligation to report the income rests with you. If you are unable to obtain the form from the payer by the end of February, you can contact the IRS for assistance. The IRS will contact the payer on your behalf. When you call, you will need to provide your name, address, phone number, and Social Security number, as well as the payer’s name, address, and phone number.