Guide topic
Invoicing, 1099s and getting paid
The paperwork between doing the work and the money being safely yours.
United States only. These guides cover US federal tax. They do not apply to Canada, the UK or other countries.
The forms that arrive in January are informational, not authoritative. A 1099-NEC tells you what one client reported paying you; a 1099-K tells you what a payment platform processed. Neither decides what you owe, and — this is the part that catches people — neither is required for the income to be taxable. You report what you earned, from your own records, whether or not a form ever shows up.
That makes your own bookkeeping the source of truth rather than a chore you do to reconcile someone else’s paperwork. It also means a client who never sends a 1099 has not given you a break; they have just left you to work the number out yourself.
The invoicing question comes first for most people, and the answer is simpler than expected: you do not need a registered business, a company name or a tax ID to send a valid invoice.
4 guides, in the order they usually matter
- Can you invoice someone without a registered business? In the US, yes — an invoice is a bill, not a licensed document. What actually matters is the W-9, the 1099 and whether your city wants a licence.
- 1099-NEC vs 1099-K: why your forms don't match what you earned Two forms often report the same money twice, and a 1099-K includes fees and refunds you never kept. How to reconcile them without over-reporting.
- A client never sent your 1099. What now? Report the income anyway. The form is your client's obligation, not the definition of what you earned, and the IRS may already hold a copy you never saw.
- Bookkeeping that holds up: what you actually need to keep You do not need accounting software. You need a separate account, a receipt habit, and records that reconstruct the year.