If you did not receive a 1099 form from your employer, you are still required to report your income on your tax return. You can do this by using Form 1040 Schedule C. This form is for self-employment income and expenses. You will need to provide your Social Security number and the EIN of your business if you have one.

Reporting income without a 1099 in 2026 is a legal requirement; the IRS expects you to report all self-employment income regardless of whether you received a form. To do this, you must total your gross receipts from bank statements, invoices, and payment apps (like PayPal or Venmo). You report this total on Schedule C (Form 1040) as "Gross Receipts or Sales." You can then deduct legitimate business expenses to determine your net profit, which is the amount you actually owe tax on. If your net profit is over $400, you must also file Schedule SE to pay self-employment taxes (Social Security and Medicare). A 2026 "pro-tip" is to maintain a dedicated business bank account and use accounting software like QuickBooks or FreshBooks; this creates a "digital paper trail" that serves as your defense in the event of an audit, proving that you reported your income accurately even when your clients failed to provide the necessary 1099 paperwork.