Form 1099-MISC is an information filing form. 1099s are usually distributed by January 31 of the following tax year (e.g., 2025 Form 1099-NEC sent by February 2nd, 2026). You'll typically receive a 1099 in the mail if you receive any kind of payment outside your typical income, salary, or tips; this could be from working as an independent contractor, selling stock, or receiving interest or dividend income.
While you do not need a 1099 to file your tax return, it is helpful to provide all 1099s received. This will help us address any potential issues with your books since these forms are filed with the IRS and other state agencies. The forms are used to determine how much money to report, but they are not required to be attached to your return. Copies of the form are sent to the IRS by the taxpayer.
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