Step 1: Prove it is wrong (to yourself first)
Compare Box 1 to: your invoices, contracts, bank deposits, and platform payout reports for that calendar year. Note the exact difference and the likely cause:
- Payment counted in the wrong year (December work paid in January, or vice versa)
- Reimbursement or equipment cost included as pay
- Duplicate form for the same payment
- Payment to the wrong person / wrong SSN
- Gross amount before platform fees, when you were actually paid net
Step 2: Contact the payer in writing
Email beats a phone call because you keep a record. Include: your name, the form year, the amount shown, the amount you believe is correct, and your evidence (invoice numbers, deposit dates). Ask specifically for a corrected 1099-NEC.
Give them a reasonable deadline and keep the thread. Payers can issue corrected forms — it is a normal process, not an accusation.
Step 3: If they will not correct it
Do not file a return you know is wrong, and do not ignore the form either. Options a professional can help you choose from include filing with the correct amount and attaching documentation, or reporting the discrepancy in the way the current IRS instructions describe for your situation. Keep the original form, your evidence, and all correspondence.
Step 4: If you never received a form you expected
Contact the payer, confirm the address/SSN they have on file, and check whether the amount was under $600 (no form required) or sent to an old address / portal. Your income is still reportable with or without the form.
Next: The Complete First 1099-NEC Guide · Recordkeeping System