IRS Tax Tip 2003-25 - What to Do If You Haven’t Received a Form 1099

Sep 19, 2026

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IRS Tax Tip 2003-25 explains what recipients should do when they have not received an expected Form 1099 used for a federal tax return. The guidance covers contacting the payer if the form does not arrive shortly after the January 31 mailing deadline and calling the IRS if it is still missing after February 15. It also notes alternative ways to obtain needed figures, and instructions for filing an amended return if later-received 1099s report income not fully included.

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What to Do If You Haven’t Received a Form 1099

Contact the payer and the IRS

Use other sources for needed information

File an amended return if income was omitted

1099 attachment and recordkeeping

IRS TAX TIP 2003-25 WHAT TO DO IF YOU HAVEN’T RECEIVED A FORM 1099 If you received certain types of income, you may receive a Form 1099 for use with your federal tax return. You should receive these forms from the payer by early February, according to the IRS. Payers have until January 31, 2003, to mail these to you. If you have not received an expected 1099 by a few days after that, contact the payer. If you still do not get the form by February 15, call the IRS for help at 1-800- 829-1040. In some cases, you may obtain the information that would be on the 1099 from other sources. For example, your bank may put a summary of the interest paid during the year on the December or January statement for your savings or checking account. Or it may make the interest figure available through its customer service line or Web site. Some payers include cumulative figures for the year with their quarterly dividend statements. If you are able to get the accurate information needed to complete your tax return, you do not have to wait for the 1099 to arrive. If you file your return and later receive a Form 1099 for income that you did not fully include on that return, you should report the income and take credit for any income tax withheld by filing Form 1040X,“Amended U.S. Individual Income Tax Return.” You will not usually attach a 1099 series form to your return, except when you receive a Form 1099-R that shows income tax withheld. You should keep all other 1099s for your records. There are several different forms in this series, including: – Form 1099–B,“Proceeds From Broker and Barter Exchange Transactions” – Form 1099–DIV,“Dividends and Distributions” – Form 1099–G,“Certain Government and Qualified State Tuition Program Payments” – Form 1099–INT,“Interest Income” – Form 1099–MISC,“Miscellaneous Income” – Form 1099–OID,“Original Issue Discount” – Form 1099–R,“Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.” – Form SSA–1099,“Social Security Benefit Statement” – Form RRB–1099,“Payments by the Railroad Retirement Board” XXX EDITOR'S NOTE: Members of the news media can subscribe to IRS Tax Tips through the e-News Subscriptions link on the Newsroom page of the IRS Web site, [www.irs.gov](www.irs.gov). Back issues of Tax Tips also can be accessed at [IRS.gov](IRS.gov. If you)[. If you](IRS.gov. If you) need additional information, contact your local IRS Media Relations office or call 202-622-4000.

FAQs

When should you contact the payer if you haven’t received Form 1099?

If you do not receive the expected 1099 by a few days after the January 31 mailing deadline, contact the payer.

What should you do if you still haven’t received the 1099 by February 15?

If you still do not get the form by February 15, call the IRS for help at 1-800-829-1040.

Do you have to wait for the 1099 if you can get the needed numbers elsewhere?

No. In some cases, the information used on the 1099 can be obtained from other sources, and you do not have to wait if you can get accurate figures to complete the tax return.

Sep 19, 2026

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