Missing a 1099-NEC? You May Still Need to Report the Income

If you are self-employed or an independent contractor and are still waiting for a Form 1099-NEC, you may be wondering whether you can file your tax return without it. The important thing to understand is that not receiving a 1099-NEC does not make the income disappear. The IRS says taxable income generally must be reported even when you do not receive a tax form reporting it.

If you believe you should have received a 1099-NEC, first contact the business or payer and ask for a copy. You can also check your IRS Individual Online Account for available wage and income transcript information. The IRS notes that 2025 wage and income transcripts may include Form 1099-NEC information, although a form may not appear if the payer has not submitted it to the IRS.

If you still cannot obtain the form, don't automatically leave the income off your return. Use your own records—such as bank deposits, invoices, payment statements, checks, bookkeeping records, or other documentation—to determine how much you were actually paid. The IRS specifically provides an example in which a contractor never received the expected 1099-NEC and says the contractor should still report the payments on Schedule C.

For independent contractors operating a trade or business, income is generally reported on Schedule C, and if net earnings from self-employment are $400 or more, Schedule SE generally applies for Social Security and Medicare taxes.

If you filed an extension for your 2025 individual tax return, don't let a missing 1099-NEC cause you to ignore the October 15, 2026 extended filing deadline. At Tax Services of Tennessee, we can help you review your records, determine what income needs to be reported, and prepare your return accurately.

Missing a tax document doesn't necessarily mean you have to remain stuck. Let's determine what you have and what you still need.

Tax Services of Tennessee
Brentwood, Tennessee
615-933-8292
taxservicesoftennessee.com

Missing a 1099-NEC for your 2025 tax return? Learn what independent contractors and self-employed taxpayers should do when a 1099-NEC has not arrived.


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