Got a wrong, missing or unexpected 1099?

The amount on my 1099 is wrong

Ask for a corrected form

1. Contact the payer, explain what's wrong, and send your records (invoices, bank deposits).
2. Ask them to file a corrected 1099 with the IRS and send you the corrected copy.
3. If they won't, report the amount you actually received on your return and keep your records. If the IRS later asks about the difference (for example with a CP2000 notice), respond with that documentation.

Remember that 1099-NEC and 1099-K amounts are gross. Fees, refunds and expenses are deducted on your return, not on the form.

Official IRS help: IRS: CP2000 notices, IRS Tax Topic 154

My name or taxpayer ID number is wrong

Send the payer a new W-9

1. Give the payer a new, signed Form W-9 with your correct legal name and TIN.
2. Ask them to file a corrected 1099 and send you a copy.
3. Fix it quickly: if the IRS flags a mismatch, the payer may have to start withholding 24% of your future payments.

Not sure what your W-9 should say? Our W-9 helper shows exactly what goes on each line for your type of business.

Official IRS help: Form W-9 (PDF), Instructions for the Requester of Form W-9

I got a 1099 from someone I never worked for

Contact the payer, then the IRS

1. Contact the payer first. It may be a simple mix-up with another person's TIN.
2. If someone else used your SSN to work or get paid, don't report that income on your return. Contact the Social Security Administration to correct your earnings record.
3. If the IRS sends you a notice listing the income, respond using the contact details on the notice. File Form 14039 (Identity Theft Affidavit) only if the IRS asks you to or its identity theft guidance says to.

Official IRS help: IRS identity theft guide, Form 14039 (PDF)

I didn't get a 1099 I expected

You still report the income

1. Not every payment produces a 1099: it depends on the amount, how you were paid and who paid you. Card and app payments come on a 1099-K from the processor instead.
2. If you think you should have one, ask the payer, but don't wait on it.
3. Report all your income on your return whether or not you got a form.

Recipient copies of most 1099s are due by January 31 (February 15 for some forms).

Official IRS help: Publication 1099, due dates

My W-2 is missing or wrong

Ask your employer, then the IRS

1. Ask your employer first. W-2s are due to employees by January 31, and a wrong one is fixed with a Form W-2c.
2. If you still don't have it by the end of February, contact the IRS for help.
3. If it never arrives, you can file using Form 4852, a substitute for a missing or incorrect W-2, based on your pay stubs or your best estimate. If a corrected W-2 arrives later with different figures, file an amended return (Form 1040-X).

Official IRS help: IRS Tax Topic 154, Form 4852 (PDF), Form W-2c, Form 1040-X

I got a 1099-K for personal payments

Show they weren't income

1. If friends-and-family payments were counted, ask the platform for a corrected 1099-K.
2. If you sold personal items for less than you paid, the loss can't be deducted, but you don't pay tax on it either: the IRS says you can zero out the reported amount on Schedule 1 (Form 1040) or on Form 8949.

See our 1099-K guide for who sends one and when.

Official IRS help: IRS: What to do with Form 1099-K, Schedule 1 (Form 1040), Form 8949