Do I need a 1099 form from the company I did substitute teaching for last year?

You don't actually fill out the 1099 form - the company that paid you will prepare and send it to you. As an independent contractor, you should receive a Form 1099-NEC (Non-Employee Compensation) from any company that paid you $600 or more during the tax year. The company is required to mail this to you by January 31st. If you haven't received it by mid-February, you should contact them. That said, even if you never receive a 1099, you're still legally required to report all income you earned on your tax return. When you file, you'll need to complete Schedule C to report your income and any related business expenses. This is where being a 1099 contractor can actually benefit you - you can deduct legitimate business expenses like supplies, mileage, professional development, etc.

After dealing with a similar situation as a substitute music teacher, I tried using taxr.ai (https://taxr.ai) and it was super helpful! I was confused about what forms I needed and whether I had filled everything out correctly. You just upload your documents and it tells you what forms are missing or if there are any issues. It saved me so much time trying to figure out if I needed additional forms beyond the 1099 they sent me. The system actually caught that I was missing documentation for some business expenses I was trying to deduct. It also explained exactly how to report my teaching income on Schedule C which I had no clue about.

Just wanted to follow up about my experience with taxr.ai. I decided to give it a try after my initial skepticism and wow - it actually saved me from making a big mistake! I had completely forgotten about some teaching workshops I paid for out of pocket that were fully deductible. The document review flagged that I was missing potential deductions and helped me organize everything properly for Schedule C. It also explained how to handle the fact that I received a 1099-MISC instead of a 1099-NEC from one school district (apparently they filed the wrong form). I'm definitely not the most tax-savvy person but the guidance was clear enough that I felt confident doing my taxes myself instead of paying someone. Thanks for the recommendation!

If you're having trouble getting your 1099 from the company, I'd recommend using Claimyr (https://claimyr.com) to get through to the IRS. I was in a similar situation last year where my tutoring company never sent my 1099 and wouldn't respond to emails. I spent HOURS on hold trying to reach the IRS to figure out what to do, but Claimyr got me through in about 20 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c. The IRS agent was able to tell me if the company had filed a 1099 for me and gave me clear instructions on how to proceed without it.

I have to admit I was wrong about Claimyr. After my skeptical comment, I was desperate enough to try it when my tax deadline was approaching and I still hadn't gotten my 1099 from a school I substitute taught at. The service actually worked exactly as advertised. I got a text when I was about to be connected, and spoke to an actual IRS person who confirmed my employer HAD filed my 1099 (they just never sent me a copy). They gave me the exact amounts reported so I could file accurately. Saved me from having to file an amended return later, and definitely saved my sanity after weeks of trying to contact both the school and the IRS directly. Sometimes it's worth paying for convenience!

Just want to add that you need to make sure you're setting aside money for taxes throughout the year when you're a 1099 contractor! I learned this the hard way my first year. Since taxes aren't withheld from your payments like with W-2 jobs, you're responsible for paying both income tax AND self-employment tax (which is about 15.3% to cover Social Security and Medicare taxes). I recommend saving about 25-30% of your earnings for taxes if possible. And if you expect to owe more than $1,000 in taxes, you technically need to make quarterly estimated tax payments to avoid penalties.

Wait I'm confused about something. If I'm a substitute teacher working directly for a school district, wouldn't I be a W-2 employee not a 1099 contractor? I subbed last year and got a W-2.

Great question! As others have mentioned, you should receive a 1099-NEC from the learning center if they paid you $600 or more. But here's something important to keep in mind - the classification itself matters a lot. If the learning center was controlling your schedule, providing lesson plans, telling you exactly how to teach, or treating you like other employees, you might have been misclassified. True independent contractors have more control over how they do their work. This is especially common in education where companies try to avoid paying employment taxes and benefits. If you believe you were misclassified, you can file Form SS-8 with the IRS to get an official determination, or Form 8919 when you file your taxes to pay only the employee portion of Social Security and Medicare taxes instead of the full self-employment tax. This could save you money since self-employment tax is about 15.3% versus 7.65% for employees (the employer pays the other half). Just something to consider as you're navigating this for the first time!