You do not send 1099 forms to the IRS yourself

The person or business that issued your 1099 is responsible for sending it to the IRS. Your job is to report the income shown on your 1099 when you file your own tax return. If you received a 1099 in the mail, that means the issuer has already sent a copy to the IRS — you are receiving your copy so you can match it against your records and include the income on your return.

What you do need to do is keep your 1099 forms and use them to fill out the correct line on your tax return. The form itself tells you which schedule or line to use. If you lost your 1099 or the numbers look wrong, you contact the issuer, not the IRS.

Key Takeaways

  • The business or person who paid you sends the 1099 to the IRS directly — you receive a copy for your records.
  • You report the income from your 1099 on your tax return using the schedule or line the form specifies.
  • If your 1099 is missing or contains errors, contact the issuer and ask them to send you a corrected copy.
  • Keep all 1099 forms with your tax records for at least three years in case the IRS asks questions.
  • If you received a 1099 but did not actually receive that income, you still report it and explain the error on your return or contact the issuer to file a correction.

What to do when you receive a 1099

When a 1099 arrives in your mailbox, check the amount against your own records first. Look at the box number on the form — this tells you where the income goes on your return. For example, a 1099-NEC (nonemployee compensation) goes on Schedule C if you are self-employed. A 1099-INT (interest income) goes on Schedule B. A 1099-DIV (dividend income) also goes on Schedule B.

Do not throw the form away. You will need it when you file your return, either to enter the numbers yourself or to upload to tax software. Keep it in a folder with your other tax documents for that year.

If the 1099 has the wrong amount or your name is misspelled

Contact the issuer — the business or person who sent you the form — and tell them the error. Ask them to issue a corrected 1099. They will send you a new form marked "CORRECTED" at the top. The issuer also sends a corrected copy to the IRS so the records match.

Do not file your tax return until you have the corrected form. If you file with the wrong amount and the IRS later receives the corrected version from the issuer, the IRS will notice the mismatch and may send you a notice asking you to explain or pay the difference.

If you cannot reach the issuer or they refuse to correct it, you can still file your return. On the form or in the notes section of your tax software, explain that you reported the income as shown on the 1099 but believe the amount is incorrect, and describe why. Keep records of your attempts to contact the issuer.

If you never received a 1099 you were expecting

Contact the business or person who paid you and ask them to send you a copy. Give them your correct mailing address. If they say they already sent it, ask them to reissue it or confirm the address they have on file.

If the issuer cannot or will not send you a copy, you can still report the income on your return. Use the amount you have in your own records — your bank deposits, invoices, or payment receipts. The IRS will have a copy of the 1099 from the issuer, so if your reported amount matches theirs, there is no problem. If it does not match, the IRS may contact you to explain the difference.

If you received a 1099 for income you did not actually get

This sometimes happens when a payment was issued but never cashed, or when the issuer made a data entry error. Contact the issuer when ready and ask them to file a corrected 1099 showing zero or the correct amount. Ask them to confirm they are sending the correction to the IRS.

If the issuer will not correct it, you still report the income on your return as shown on the form. Then, in the notes or explanation section of your tax software, or on a separate sheet attached to your paper return, explain that you reported the income as shown on the 1099 but did not actually receive it. Describe what happened — the check was never cashed, the payment was reversed, or whatever the case is. Keep copies of any correspondence with the issuer.

How the IRS matches your return to the 1099s they receive

The IRS receives copies of all 1099 forms from issuers. Their computers match the name, Social Security number, and income amount on each 1099 against the tax returns filed. If you report a different amount than what appears on the 1099 the IRS received, their system flags it and you may receive a notice.

This is why it is critical to report the same amount that appears on the 1099 you received, even if you think it is wrong. If the amounts do not match, explain the discrepancy in writing so the IRS understands the difference is not an attempt to hide income.

Keeping records of your 1099 forms

Store all 1099 forms in a folder or envelope labeled with the tax year. Keep them for at least three years — the IRS can ask questions about your return for up to three years after you file, and sometimes longer if they suspect underreporting of income. If you file electronically, you do not need to mail the forms to the IRS, but you must keep them in case you are asked to verify the numbers.

If you file a paper return, do not attach the 1099 forms to it. The IRS already has copies from the issuers. Keep your copies with your personal records at home.

Frequently Asked Questions

Do I have to report a 1099 if the amount is less than $600?

The threshold for issuing a 1099 varies by type of income. For nonemployee compensation (1099-NEC), the issuer must send you one if you earned $600 or more. For other types, like interest or dividends, there is no minimum — even $1 must be reported. Check the instructions for the specific 1099 type you received. Regardless of the threshold, if you received a 1099, report it on your return.

What if I received two 1099s from the same person for the same income?

Contact the issuer and ask which one is correct. Ask them to issue a corrected form if one of them is a duplicate. If they cannot clarify, report only the amount you actually received based on your own records — your bank deposits or invoices — and note the discrepancy in your return explanation. Keep copies of all forms and your correspondence with the issuer.

Can I file my return without the 1099 if I know the amount?

Yes, you can file using the amount from your own records. However, the IRS will receive the 1099 from the issuer, and if your reported amount does not match, you may receive a notice. It is safer to wait for the 1099 or contact the issuer to confirm the amount before filing.

What if the 1099 shows my name spelled wrong or the wrong Social Security number?

Contact the issuer when ready and ask for a corrected form. A mismatch between the name or number on the 1099 and your tax return can cause the IRS to flag your return or delay processing. The issuer must correct it and send the corrected version to the IRS.

Do I need to mail anything to the IRS if I received a 1099?

No. The issuer sends the 1099 to the IRS. You report the income on your tax return and keep the form for your records. You do not mail anything to the IRS related to the 1099 itself.