Tax Questions Blog
What if I did not receive a 1099 form?
Many people wonder what to do and what happens if they did not receive a 1099 form. Based on information on the previous years, most of the taxpayers who received 1099 forms the prior years know that they are supposed to receive 1099 forms this year but somehow payers or companies that sent them the 1099 forms last year refuse to send 1099 forms this year for various reasons. Some may even claim that they are not required to send 1099 forms to payees. Many payees have not received 1099 MISC forms.
If you have not received a W-2 or a 1099-R form
The IRS advises that if you know that you are supposed to receive W-2 forms or 1099-R forms (Distributions From Pensions, Annuities, Retirement or profit-sharing Plans, IRAs, Insurance Contracts, Etc.) and you have not received it by January 31st, then you are supposed to contact the payee.
You are supposed to call the payee, email, and do whatever it takes including sending a self addressed stamped envelope and requesting that they sent you the 1099 form by mail.
If you are unsuccessful at asking the payee to send you the 1099 form by February 14th, then you are supposed to file a complaint with the IRS by calling the IRS at 800–829–1040. You will have to go through a recorded menu which will ask if you have the following information ready:
- your name, address (including zip code), phone number,
- your Social Security Number,
- dates of employment,
- your employer/payer’s name, address (including zip code), and phone number.
- estimated amount of money on 1099 form or W-2 form
If you tell the IRS that you do not have all of these information, then you will be kicked off of the phone so tell them that you have the information if you want to ask for further assistance.
The IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852 (PDF), Substitute for Form W-2 or Form 1099-R.
If you have not received other 1099 forms
First call the payee to request the 1099 form using the same process as above. If you are not successful, then you can call the IRS and ask for assistance.
Filing taxes with information not received on 1099 forms
Even if you have not received a 1099 form, you still need to report whatever you think might be on the 1099 form on your tax return. 1099 forms are information return forms and are really just for your records. If you know what the information should be, then you can file your tax returns without the forms. But, you should still get the forms for your records in case there is a problem later on then you will have proofs to give to the IRS.
Tax Questions is a resource and information website only. We do not offer individual advice. For specific tax questions and answers, you are advised to consult your tax attorney.