Missing Form Notices: How to Verify 1099s and W-2s

What Are Missing Form Notices and How Do You Verify 1099s and W-2s?

When the IRS receives information returns (W-2s, 1099s) from employers or payers, it cross-checks them against taxpayers’ returns. A “Missing Form Notice” is any IRS correspondence (for example, a CP2000 or other mismatch letter) that indicates the agency either didn’t receive an information return linked to your Social Security number or the figures reported to the IRS don’t match what you filed. These notices are common when payers delay filing, report incorrect amounts, or when taxpayers fail to include income that was reported to the IRS.

In my 15 years advising clients I’ve found the most productive first step is calm, methodical verification: gather your records, ask the payer, check IRS transcripts, and assemble supporting documents before replying to the IRS. Acting quickly reduces the chance of unnecessary tax adjustments and penalties.

Why this matters

• The IRS uses information returns to spot underreported income and will send notices proposing additional tax if returns don’t match. (See how the IRS uses information returns: https://finhelp.io/glossary/how-the-irs-uses-information-returns-1099s-w-2s-to-cross-check-tax-returns/)
• Payers who fail to file timely can be penalized, but those penalties don’t automatically relieve the taxpayer of reporting the income.

Sources: IRS — About Form W-2 (https://www.irs.gov/forms-pubs/about-form-w-2) and IRS — About Form 1099 (https://www.irs.gov/forms-pubs/about-form-1099).

Step-by-step: How to verify missing W-2s and 1099s

1. Gather your records first

• Bank statements, merchant deposits, ACH transfers, cancelled checks, invoices, and bookkeeping records show money you received. Keep a folder (digital or paper) for each tax year. In my practice, I’ve seen bank statements close an apparent gap faster than chasing a slow payer.

1. Contact the payer promptly

• Ask for a reissued copy and an explanation if they claim they sent the form. Confirm the name, address, and Social Security number/TIN they used. Many missing-form problems stem from simple typos.
• If the payer agrees there was a filing error, request that they file a corrected information return (a corrected W-2 or corrected 1099).

1. Check IRS records (Wage and Income transcripts)

• The IRS maintains wage-and-income records that show information returns filed under your SSN. You can request these through “Get Transcript” (online or by mail). Wage and Income Transcript typically becomes available in February for the prior tax year once payers submit their forms to the IRS. See IRS Get Transcript and Wage & Income Transcript pages for details (IRS: Get Transcript — https://www.irs.gov/individuals/get-transcript).
• The transcript is especially helpful when payers say they filed but you didn’t receive a copy.

1. If you still don’t have the form, decide how to file

• Employees (missing W-2): Try to get a W-2 from your employer. If you can’t obtain it, the IRS instructs employees to request help; previously the IRS advised contacting the agency if you still don’t have a W-2 by mid-February. If you must file without a W-2, Form 4852 (Substitute for Form W-2 or Form 1099-R) can be used to estimate wages and withholding. See Form 4852 instructions on the IRS website.
• Contractors (missing 1099-NEC or other 1099s): You must still report all income even if you don’t get a 1099. Use your records (bank deposits, invoices) to report income on Schedule C or the appropriate return. Keep documentation in case the IRS asks for substantiation.

1. File on time and include an explanation if needed

• Filing late increases risks. If you file without the information return, attach a concise statement explaining why (e.g., “Payer did not provide Form 1099-NEC; income reported from ledger and bank statements”) and retain proof you tried to obtain the form.

1. Follow up if the IRS sends a notice

• If you receive a notice (e.g., CP2000) that proposes changes, do not ignore it. Review the notice, compare the IRS’s reported amounts to your records, and assemble documentation: copies of bank statements, invoices, canceled checks, correspondence with the payer, and transcripts showing what the IRS has on file.
• If the IRS is correct, you can agree and pay or set up a payment plan. If you disagree, respond by the deadline with your supporting documents and a clear explanation.

Typical timelines and IRS behavior (what to expect)

• Payers must furnish W-2s and most 1099s to recipients by January 31 for the prior tax year. They also must file information returns with the SSA/IRS within specific deadlines (the SSA/IRS timeframe can differ depending on the form and method of filing). See IRS pages about Form W-2 and Form 1099 for the latest deadlines: https://www.irs.gov/forms-pubs/about-form-w-2 and https://www.irs.gov/forms-pubs/about-form-1099.
• The IRS’s matching process runs after it receives information returns, so a payer’s late filing can trigger a mismatch notice even if you reported the income correctly.

Responding to a Missing Form Notice: Practical checklist

1. Read the notice carefully and note the response deadline.
2. Pull your wage and income transcript and all supporting documents for the amounts in question.
3. Contact the payer and ask them to verify what they filed. Request corrected filings if they admit errors.
4. Prepare a written response: explain the discrepancy, list enclosures, and provide copies (never send originals) of bank statements, invoices, canceled checks, or a corrected form.
5. Mail the response via tracked delivery if required and keep copies of everything.
6. If needed, consult a tax professional—especially when proposed adjustments are large.

If you want a template response, I use a short cover letter summarizing the discrepancy, followed by numbered evidence items (bank deposit X, invoice Y). Clear organization speeds IRS case handling.

Common scenarios and how I handle them

• Payer filed with the wrong SSN or TIN: Ask the payer to file a corrected return. Request written confirmation that they will correct the filing. Then obtain a wage-and-income transcript to confirm the correction.
• Duplicate 1099s or overreported amounts: Often a payer accidentally files twice. Provide the IRS with cancellation or corrected forms from the payer and your records showing actual receipts. See our guide on correcting W-2 and 1099 errors: “Correcting W-2 and 1099 Errors Without an Audit” (https://finhelp.io/glossary/correcting-w-2-and-1099-errors-without-an-audit/).
• No response from payer: File your return accurately using records and keep documentation of your attempts to contact the payer. If the IRS later proposes an increase, use your documentation in the response.

Penalties and payer responsibilities

• Employers and payers, not taxpayers, generally face penalties for failing to file correct information returns on time. However, taxpayers are still expected to report income even if a payer neglects to furnish a form. If a payer’s failure creates a tax discrepancy, you may need to respond to IRS notices with good documentation. For more on penalties and how to avoid them, see our article on information return penalties (https://finhelp.io/glossary/information-return-penalties-how-to-avoid-1099-and-w-2-filing-fines/).

When to involve professional help or the IRS directly

• Call the IRS if an employer refuses to provide a W-2 and you haven’t received it by mid-February (the IRS has historically recommended contacting them around this time when employers fail to comply). If the issue is complicated (large amounts, multiple years, identity theft concerns), consult a CPA or tax attorney. Employers also have correction procedures—employers can follow our employer checklist to correct filings: “Employers’ Checklist for Correcting 1099 and W-2 Reporting Errors” (https://finhelp.io/glossary/employers-checklist-for-correcting-1099-and-w-2-reporting-errors/).

Practical tips to avoid problems next year

• Maintain organized records (invoices, payment receipts, bank transaction notes) by calendar year.
• Ask payers for a completed Form W-9 (requester obtains taxpayer’s name, address, TIN) before you start work; this reduces misreporting and helps you confirm what the payer should file. See our explainer: “Understanding Form W-9, W-2, and 1099: Who Needs Which” (https://finhelp.io/glossary/understanding-form-w-9-w-2-and-1099-who-needs-which/).
• Reconcile your bookkeeping to year-end bank statements so you can confidently report income even without a 1099.

Final notes and professional disclaimer

Missing form notices are often resolvable by collecting documentation, contacting the payer, and using IRS transcripts. In my experience, prompt action and clear records reduce resolution time and lower the risk of proposed assessments. This article is educational and not personalized tax advice. For complex or significant notices, consult a qualified tax professional.

Authoritative sources: IRS — About Form W-2 (https://www.irs.gov/forms-pubs/about-form-w-2); IRS — About Form 1099 (https://www.irs.gov/forms-pubs/about-form-1099); IRS — Get Transcript (https://www.irs.gov/individuals/get-transcript).