How to Report Self-Employment Income Without a 1099

You generally still must report the income even if you did not receive a Form 1099.

If you are self-employed as a sole proprietor or independent contractor, you generally report the income and related expenses on Schedule C (Form 1040). You should use your own records to determine the correct amount, such as invoices, accounting records, bank deposits, payment app records, and other proof of payment.

You should report all self-employment income, not just amounts shown on tax forms. That includes amounts paid to you by cash, check, bank transfer, payment card, payment app, online marketplace, property, goods, or digital assets, even if no Form 1099-NEC, 1099-MISC, or 1099-K was issued.

If your total net earnings from self-employment are $400 or more, you generally must also file Schedule SE (Form 1040) to calculate self-employment tax.

If you expected a Form 1099 and did not receive it, you should request a copy from the payer. But you generally should not leave the income off your return just because the form was not issued or was not received.

State Law Note

State income tax reporting rules are administered at the state level and can differ from the federal rules above. The controlling authority is the applicable state revenue department or tax agency.

Sources

IRS — Self-employed individuals tax center

IRS — 2025 Instructions for Schedule C (Form 1040) 

IRS — Schedule C & Schedule SE FAQ

IRS — 2025 Instructions for Schedule SE (Form 1040)

IRS — What to do with Form 1099-K

IRS — How to file when taxpayers have incorrect or missing documents