How to File Self-Employment Taxes When You Got No W-2 or 1099

You were paid in cash for a few weekend jobs, and come tax season, no tax forms came in the mail. Now you are wondering: if you didn’t get a W-2 or a 1099, does it still count as income?

Yes, it counts. Once your net self-employment income is greater than $400, you owe self-employment tax.

Here’s the whole thing: total your income, subtract your expenses on Schedule C, run the 15.3% math on Schedule SE, and file both with your Form 1040. Do it once and you’ll never dread an untaxed dollar again.

What Counts as Self-Employment Income

Income that is indicated on a W-2 or 1099 may not be the only income that you receive. Other types of income must also be noted on your tax return. The minimum income level that triggers a filing requirement varies with your age, filing status and the type of income you receive. These levels are set by the IRS and can change each year. The requirement to file a tax return is usually tied to your age, income level and filing status.

Income That Is Taxable but Not Self-Employment Income

In general, if you receive only W-2 income, you don’t have to file a return as long as your income falls below the filing threshold for your age and filing status. Income reported on a 1099 often has a lower filing threshold. Income for which you do not receive one of these forms may include:

Alimony or spousal support that is part of a divorce or separation agreement finalized before December 31, 2018 (If your agreement was executed or modified after that date, alimony is neither taxable to you nor deductible by the payer).
Bartering income
Canceled debt (You may receive one or more of the following forms for canceled debt, which the IRS sometimes considers taxable income and requires you to report: 1099-C, 1099-A)
Cash wages that you receive for work, even if you do not receive Form 1099. This includes casual labor such as babysitting, lawn care, house cleaning, haircutting, personal services, odd jobs, handyman services, and all other income you earn.
Foreign earned income and your foreign earned income exclusion. Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad may help you report this income.
Fringe benefits like a car you or someone in your family gets to use that is owned or given by an employer or someone else. You must report fringe benefits whether or not you are the employee of the benefit provider.
Gambling winnings (You may receive Form W-2G for this income but you should report the income even if you do not get the form.)
Hobby income
Household employee income you earn as a nanny, maid, personal assistant, gardener or any other type of domestic employee. You must report this income whether or not your employer withholds taxes.
Installment Sale Income (Form 6252)
K-1 Earnings
Payments from Qualified Education Programs (You should receive Form 1099-Q showing these payments.)
Prisoner earned income, even if payment was received in the form of credits.
Rental income
Sale of Business Property
Sale or exchange of digital assets, including cryptocurrency and NFTs (Form 1099-DA)
Section 1256 income (Form 6781)
Taxable portions of scholarships or grants, including Pell Grants
Tip income

Which Form Should You Have Received?

If you were paid for	You should get	If no form arrives, report it on
Contract or freelance work	Form 1099-NEC	Schedule C
Goods or services	Form 1099-K	Schedule C
Rent on your property	Form 1099-MISC	Schedule E
Gambling winnings	Form W-2G	Schedule 1
Canceled or forgiven debt	Form 1099-C	Schedule 1
Household work	Form W-2	Form 1040
Bartered goods or services	—	Schedule C
Odd jobs	—	Schedule C

What income is reported on your W-2 and what income is not?

Occasionally, income may not be reported on your W-2. You are responsible for reporting this income.

You will most likely receive a Form W-2 from your employer showing the amounts of certain income you received:

Taxable wages and salaries earned as an employee
Taxable bonus income
Taxable employment benefits
Deferred compensation
Some or all of your tip income
Some types of income you receive as a shareholder in an S-corporation
Earned income that is not subject to income tax withholding (including contributions to an employer-sponsored retirement plan)
Other compensation and reductions from your taxable income

Each of your employers from the previous tax year should send you a W-2 form. If you have more than one form, you will need to enter the items individually. If you received a corrected, railroad or substitute W-2, be sure to enter the corrected information.

Reporting Various Types of Income for Tax Purposes

Employers must give or send forms to employees by January 31 each year. However, this may not show all of the taxable income you received.

Different forms are used to report many other common types of income, including:

Wages earned as an independent contractor, statutory employee, self-employed worker, gig worker, casual laborer, sole proprietor or other non-employee arrangements
Partnership distributions
Income from trusts and estates
Pensions, annuities and distributions from retirement savings accounts
Social security benefits
Gambling winnings
Interest, dividends, capital gains distributions and other investment income
Canceled debt
Marketplace health insurance advance premium tax credits (Form 1095-A)
Distributions from qualified education savings accounts
Distributions from health savings accounts, Archer MSA and Medicare Advantage MSA
Merchant card and third-party network payments
Unemployment compensation
Rebates and incentives (you may or may not receive a form reporting this income)
Rents and royalties
Other income that did not have federal taxes withheld

Reporting Various Types of Income on Your Tax Return

For other types of income, you may not receive any form at all. You must still report the income on your tax return in some cases:

Bartering income – You must report this income on your tax return
Alimony or spousal support – You may or may not need to report this income
Gifts – Do not report this income on your tax return (but you may need to count it as income if you are applying for financial aid or other means-tested federal, state or local assistance). Monetary gifts above the gift threshold are taxable to the giver, not the recipient.

Be sure you have received all the appropriate forms and included all taxable income before submitting your tax return. If you need to report additional income after you have submitted your original tax return, you must file an amended return.

Frequently Asked Questions

What happens if I don't report cash income?

The IRS gets forms and data that you don’t see. Bank deposits can reveal unreported income. Underreporting may lead to back taxes, interest, and penalties. If you’ve filed already, you can correct it with an amended return.

Can I file W-2s separately if they arrive at different times?

No, you must file all W-2s on a single tax return. The IRS requires one federal tax return per person and will reject multiple returns for the same tax year.

What do I do if I got my 1099 after I filed my taxes?

Compare the 1099 to what you reported on your taxes. If the amount is already on your return, no changes are needed. If it isn't, you can file an amended return.

Will having multiple W-2s increase my chances of being audited?

No, having multiple W-2s doesn't increase audit risk. However, failing to report all W-2s can trigger IRS notices since employers also report this information to the IRS.

Why did my refund decrease when I added my second W-2?

Your first W-2 benefits from your full standard deduction and personal exemptions. When you add a second W-2, most deductions are already applied to the first job's income, making more of the second job's income taxable.