When Do You Receive a 1099? Dates, Delays, and Missing Forms

You should receive most 1099 forms by January 31 of the year after the income was paid. A smaller group covering brokerage sales, digital assets, and real estate is due by February 15. When either date falls on a weekend or holiday, delivery shifts to the next business day. For income paid in 2025, that means January 31 becomes February 2, 2026, and February 15 becomes February 17, 2026.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)

Payers can send 1099s electronically through an online portal, but only if you’ve given written or electronic consent and been told how to withdraw it or request paper. Without that consent, you should get a paper form in the mail.2Internal Revenue Service. Requirements for Furnishing Form 1099-G Electronically

Which 1099s Arrive by January 31

The January 31 deadline covers most of the 1099 family. If you did freelance work, collected rent, drew a pension, took an HSA distribution, or had interest posted to a bank account, expect the form by that date.

One narrow exception sits inside the 1099-MISC. If the form reports only substitute payments in lieu of dividends (Box 8) or gross proceeds paid to an attorney (Box 10), the deadline slides to February 15.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)

Which 1099s Arrive by February 15

Three forms get the later date because the year-end calculations behind them are more involved:

  • 1099-B, for proceeds from the sale of stocks, bonds, mutual funds, and other securities. Brokers must also report cost-basis information for covered securities.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)
  • 1099-DA, a new form for gross proceeds from digital-asset sales handled by a broker. For 2025, brokers must report proceeds; cost-basis reporting is voluntary for assets acquired before 2026.8Internal Revenue Service. About Form 1099-DA, Digital Asset Proceeds From Broker Transactions
  • 1099-S, for gross proceeds from real-estate transactions, including the sale of a home above certain thresholds.

If you sold cryptocurrency through an exchange in 2025, look for a 1099-DA by February 17, 2026. Staking rewards and mining income aren’t reported on the form. Brokers don’t have to issue a 1099-DA for payment-processor sales totaling $600 or less for the year, or for qualifying stablecoin sales where aggregate proceeds didn’t exceed $10,000.9Internal Revenue Service. 2026 Instructions for Form 1099-DA Digital Asset Proceeds From Broker Transactions

Why Brokerage Statements Often Arrive Later

Most brokerage firms and mutual fund companies package 1099-B, 1099-DIV, 1099-INT, and sometimes 1099-DA into a single consolidated statement. That bundling frequently pushes actual delivery into late February or mid-March, because the broker has to wait for final figures from every underlying investment, especially partnerships and REITs that finalize their own numbers slowly.

Corrected statements are common. When updated data comes in after the first version goes out, the broker issues a revised form, and those can land in March or even April as late partnership K-1 information forces recalculations. Brokers have until March 31 to file 1099-B and 1099-S data electronically with the IRS, and your statement sometimes doesn’t arrive until close to that date.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)

If your statement still hasn’t arrived as the April filing deadline nears, Form 4868 gives you an automatic six-month extension to file, moving your deadline to October 15. The extension covers filing only. If you owe tax, estimate it and pay by April 15 to avoid interest.10Internal Revenue Service. Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

A Form You Expected Never Shows Up

First, check whether the payment even required a form. A payer only has to send a 1099 when payments cross a specific dollar amount for that form type, so a $400 freelance job or $8 in interest generates no paperwork. The income is still taxable and still belongs on your return; only the reporting form is optional for the payer.11Office of the Law Revision Counsel. 26 USC 61 – Gross Income Defined Form 1099-K in particular has a high federal floor: the payer must issue one only when payment-app or online-marketplace transactions exceed $20,000 and 200 transactions, both conditions required. Some states set lower thresholds, sometimes as low as $600.12Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill; Dollar Limit Reverts to $20,000

If you’re confident a form was owed and the deadline has passed, contact the payer first. Most businesses and financial institutions handle these requests routinely. If that goes nowhere, call the IRS at 800-829-1040 after the end of February with the payer’s name, address, phone number, and Employer Identification Number if you have it. The IRS will reach out to the payer and may send you Form 4852 to use as a substitute.13Internal Revenue Service. What To Do When a W-2 or Form 1099 Is Missing or Incorrect

Don’t wait past the April filing deadline for a missing form. Estimate the income from your own records, such as bank statements, invoices, and payment-app histories, and report it on the right schedule. Freelance or contract income goes on Schedule C; rental income goes on Schedule E. Attach Form 4852 if you’re substituting for a missing 1099-R. Filing on time with a reasonable estimate is better than filing late or leaving income off entirely.13Internal Revenue Service. What To Do When a W-2 or Form 1099 Is Missing or Incorrect

If a corrected 1099 shows up after you’ve filed and the new numbers change your tax, file Form 1040-X to amend. You can file the amendment electronically. To claim a refund, you have three years from the date you filed the original return (including extensions) or two years from the date you paid the tax, whichever is later. Returns filed before the April deadline are treated as filed on that deadline for this purpose.14Internal Revenue Service. File an Amended Return15Internal Revenue Service. Instructions for Form 1040-X (Rev. December 2025)