Quick answer
If you didn’t get a 1099, you still have to report the income. File using your own records: invoices, bank deposits and payment app reports. A missing form doesn’t delay your deadline or reduce what you owe.
Before you panic, check whether the client even had to send one. From 2026, a 1099-NEC is only required when a client pays you $2,000 or more by check or bank transfer ($600 for 2025 payments), and payments by card or PayPal are reported on a 1099-K instead, which has a much higher threshold.
Step 1: check whether a 1099 was required
| Situation | Is a 1099 required? |
|---|---|
| Client paid you $2,000+ in 2026 by check, ACH or wire | Yes, 1099-NEC |
| Client paid you less than $2,000 in 2026 | No |
| Client paid through PayPal, Stripe, Venmo business or a card | No 1099-NEC; possibly a 1099-K from the platform |
| Platform payments over $20,000 and 200 transactions | Yes, 1099-K (lower in some states) |
| Client is an individual paying for personal services | No |
| You’re an S-corp or C-corp | Usually no |
Forms for 2026 payments are due by February 1, 2027. Give a few days for mail delivery, or check the client’s contractor portal for a PDF.
Step 2: ask the client
Send a short, friendly email:
Hi [name], I’m preparing my taxes and haven’t received a 1099-NEC for my 2026 work. My records show [amount]. Could you confirm whether one was filed and send me a copy? My mailing address is [address].
Common reasons it went missing:
- It went to an old address or a spam folder.
- The client uses a payroll platform (Gusto, QuickBooks, Deel) that posted it to a portal you haven’t logged into.
- The client didn’t have your W-9 on file.
- They simply forgot. Filing late is their problem, not yours, but you need the right number.
Step 3: check your IRS transcript
Your Wage and Income Transcript in your IRS Online Account lists information returns (1099s, W-2s) filed under your SSN or EIN. It’s useful for spotting forms you never received. It’s usually not complete until later in the filing season, so don’t wait for it if your records are good.
Step 4: file with your own numbers
You don’t need the form to file. On Schedule C, line 1, report your total gross receipts from all sources, whether or not a 1099 was issued. There’s no need to list clients one by one or attach anything.
To get the total:
- Add up all paid invoices for the year.
- Cross-check against business bank deposits and payment app reports.
- Watch for payments received in early January for December work. For cash-basis freelancers, income counts in the year you receive it.
What if the 1099 arrives after you file?
Compare it with what you reported:
- Matches or is already included: do nothing.
- Shows income you left out: file an amended return (Form 1040-X) and pay the extra tax. Doing it before the IRS notices keeps penalties and interest down.
- Is wrong: ask the client to correct it. See Wrong Amount on Your 1099? How to Get It Corrected.
What happens if you don’t report it?
The IRS matches 1099s to returns automatically. If a client filed a 1099 and your return doesn’t account for it, you’ll likely get a CP2000 notice proposing extra tax, a 20% accuracy-related penalty in some cases, and interest. Unreported income without a 1099 can still be found in an audit through bank records.
Frequently asked questions
Can I use Form 4852 for a missing 1099-NEC?
No. Form 4852 substitutes for a missing W-2 or 1099-R, not a 1099-NEC. Just report the income from your records.
Should I wait for my 1099s before filing?
Not if your records are complete. Many freelancers file in February using their own books.
A client refuses to send a 1099. What can I do?
Report the income anyway. You can let the IRS know the payer isn’t complying, but you don’t need the form to file correctly.
I received less than $2,000 from a client. Do I still report it?
Yes. The threshold is for the client’s paperwork, not your taxes.
This article is general information, not tax advice. Consult a CPA or Enrolled Agent for your situation.
Related guides
- 1099-NEC vs 1099-MISC vs 1099-K: What’s the Difference?
- How to Create a Professional Invoice (Free Template)
- Best Invoicing Apps for Freelancers
- How to Get Paid by International Clients as a US Freelancer
About this guide
Written by the Freelancer Tax HQ editorial team, based on our professional experience, official US government sources (IRS, SSA and other agencies) and reputable informational articles listed in the sources below. Last reviewed on . Tax rules change often, and we update this guide when they do. Read our editorial policy or report an error.
Sources
IRS: About Form 1099-NEC; IRS Instructions for Forms 1099-MISC and 1099-NEC; IRS: Get your tax records and transcripts; IRS: Understanding your CP2000 notice; IRS Form 1099-K FAQs.
Official resources linked in this guide: IRS: Tax preparer credentials.