1099 forms have to be submitted before taxes can be figured. For the 2023 taxyear businesses had to be file by January 31 2023 for all independentcontractors who made 600 or more for that year. For the 2023 tax year the1099 forms will be due by January 31 2023. You canu2019t find the forms nowbecause its past the filing date. But you can print them off here.httpswww.irs.govpubirspdf...If you are just now filing you will be subject to penalties.