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I've provided some services to USA company during 2020 as independent contractor and was waiting for a company to send the 1099-NEC form so I can file my taxes.

Now the company just told me they forgot to make 1099 for me and will have to do the amendment to their business taxes to include the 1099 form for me and that it will take 6-8 weeks to process.

Now, the deadline is around the corner and with this delay I am worried I will be late to file.

My question is, can the company send me a Copy B of 1099-NEC at the same time they send copy A with their tax amendment so I can immediately file it before the deadline? If I do that, will it create the problems to me and/or company?

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  • Either you or the person you are talking to is confused, because (all types of) 1099's are not filed with the business' own tax returns (usually two: 94x employment/withholding and 1120 or 1065 income). They might mean they need to amend to reflect the deductible expense for payments to you, which is based on the same data as the 1099 but not the 1099 as such. In any case, as answered, you don't need the actual 1099, you only need to know the amount you were paid, which you should already know. – dave_thompson_085 May 12 at 8:08
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My question is, can the company send me a Copy B of 1099-NEC at the same time they send copy A with their tax amendment so I can immediately file it before the deadline? If I do that, will it create the problems to me and/or company?

Whether or not they ever file a 1099 does not directly affect you.

As a self-employed business owner (which is what you are), you need to report all the business income that you had on your tax return, whether or not you receive a 1099 for it. So you don’t need a 1099; you just add up all the deposits/checks you received last year from your employer/customer, and that is your business revenue.

If they are late filing a 1099, it also doesn’t affect you; it doesn’t matter to you whether the IRS receives any 1099 before or after they receive your return.

The only thing that a 1099 does is ensure that you don’t neglect to include some business revenue that you had. So if you claim $50,000 of business revenue on your return, and then the IRS receives a 1099 with your SSN on it for $100,000, then you have a problem. However, if you claim $50,000, and the IRS doesn’t receive any 1099, or the IRS receives a 1099 that only has $20,000 on it, there is no problem for you. The IRS understands (and even expects) that you could have revenue that is not on a 1099.

Your employer/customer might be in trouble if they don’t meet their obligation of submitting a 1099, but that is their problem, not yours.

If you don’t know how much you were paid last year, and/or you want to make sure that your numbers match theirs, you have a few options. You could, as mhoran_psprep suggests, file now using your best guess, and amend later when you get the 1099. Alternatively, you could file for an extension now. You still need to estimate how much you will owe and pay it by the deadline, but then you have some time before you need to complete and file your actual return.

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You are responsible for the taxes even if you didn't get the 1099.

The IRS requires the company to issue a 1099 if you were paid more than $600. They have to create the 1099, if they want to claim the expense on their taxes. But you have to claim the income even if there is no form.

If you filed quarterly estimated taxes you should have all the numbers you need. If you get the 1099 after you file, and your numbers are wrong, you can amend your taxes.

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    Even if quarterly estimates weren't paid, OP should have the numbers they need. – Hart CO May 11 at 18:52
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May 17, to pay

Their failure to provide a 1099 does not give you an extension to pay.

However, if you don't pay on time, filing a Form 4868 extension will remove some penalties. I recommend paying on time.

April 15 2024, to file, for all practical purposes

Their failure to provide a 1099 does not give you an extension to file.

However, there is no penalty for filing late if you are owed a refund.

You have 3 years to file if you want your refund.


Your last paycheck stub should have all the info that your 1099 would give, since it includes running totals of the relevant numbers so far. If you are paid by electronic deposit, the stub still exists. It would have either been postal mailed, or accessible as a downloadable PDF from the website of the agency through which they pay. A contact to HR will either get you the 1099 or last pay stub, or the name of the third party company who does have that. Many companies use third party paycheck issuing services, such as Paychex.

If it is simply impossible for you to determine from available data, then you need to estimate your taxes owed based on the data you do have.

If this will have you anywhere near owing tax, I strongly advise you make a payment by filing a 2020 Form 4868, essentially using that as a payment coupon to assure the IRS credits the right taxpayer's account. Overpay, so that you are owed a refund. Now, there is no penalty for filing late.


"I don't pay with paper checks, I e-file" — that'd be a problem. E-filing isn't really filing, it's getting the IRS to agree to data interchange in lieu of filing, and IRS doesn't need to agree to accept that. If your data is incomplete, they probably won't agree to accept that... so you need another option.

Paper filing (if only the 4868 + estimated payment) is something the IRS cannot and will not refuse.

They will not refuse a paper filing over a quarrel about the amounts. That gets resolved other ways.

The point is, get your money in and your toe across the "payment" finish line, and that gives you time to sort out the rest.

(E?) Payment is indpendent from (E?) Filing, so if you owe money and can in some manner e-pay to make that estimated tax payment, then by all means do so.


P.S. if you didn't get your 1099 because of ever-varying postal addresses because you move a lot... seriously consider a PMB.

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  • (1) there is no link between e-file and e-pay: you can e-file and mail a check with 1040V, or paper-file and e-pay, if you wish. (2) if you are underpaid there is a failure-to-file penalty (5% of balance due, per month up to 5 months, and more(!) for some smaller balances) that is avoided by 4868, although you still owe the failure-to-pay penalty (1/2% of balance due per month up to 50 months) and interest (currently 3% per year). (3) the only real 'data' on 4868 is your identity and address which you know and your estimate of tax which doesn't have to be correct. – dave_thompson_085 May 12 at 8:03
  • @dave_thompson_085 Good points, added. – Harper - Reinstate Monica May 12 at 18:21

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