Spark sends 1099-NEC forms to drivers by January 31 each year, covering earnings from the previous calendar year. Digital copies appear in the Spark Driver app on or before that date, and paper copies are postmarked by January 31, meaning they typically arrive in the mail during the first or second week of February. Starting with the 2026 tax year, one important change applies: if you earned less than $2,000 through Spark during the year, the platform is not required to send you a form at all.
The January 31 Deadline
Federal law requires companies to furnish 1099-NEC forms to recipients by January 31 of the year following payment. The deadline applies to both mailed paper copies and electronically delivered forms.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025) Spark typically begins processing forms in mid-January and makes digital copies available in the Spark Driver app by January 31.
If January 31 falls on a Saturday, Sunday, or a legal holiday, the deadline shifts to the next business day.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025) For paper copies, “sent by January 31” means the document is postmarked by that date. You may not see it in your mailbox until early or mid-February. Digital copies are usually viewable immediately once the deadline passes.
How to Find Your 1099 in the Spark Driver App
Spark delivers 1099-NEC forms through the Spark Driver app. Open the app, tap the menu, then go to Account and Tax Documents. The current year’s form appears under the Documents section once it becomes available, and you can download a PDF for your records.
You can choose between electronic delivery and paper mail. To receive your form digitally, opt in through Delivery Preferences and consent to electronic delivery before the end of the year. Federal rules require affirmative consent before a company can furnish your 1099 electronically instead of mailing a paper copy.2Internal Revenue Service. Requirements for Furnishing Form 1099-G Electronically Without that consent, Spark mails the form to the address listed in your account, so make sure your current address is updated well before year-end if you’re expecting a paper copy.
The $2,000 Reporting Threshold for 2026
Starting with the 2026 tax year, the minimum earnings that trigger a 1099-NEC increased from $600 to $2,000. This change applies to nonemployee compensation paid to independent contractors across all industries, not just delivery drivers.3Internal Revenue Service. 2026 Publication 1099 The threshold will be adjusted for inflation beginning in 2027. If you earned less than $2,000 through Spark during the calendar year, the platform is not required to issue you a 1099-NEC.
Falling below the threshold does not eliminate your obligation to report the income. The IRS requires you to account for all self-employment earnings on your federal return, regardless of whether you receive a form.4Internal Revenue Service. 1099-MISC, Independent Contractors, and Self-Employed You report the income on Schedule C (Form 1040). A separate rule applies at a much lower dollar amount: you owe self-employment tax on net earnings of $400 or more for the year, calculated on Schedule SE.5Internal Revenue Service. Self-Employment Tax (Social Security and Medicare Taxes) Keeping your own records of deliveries and payments throughout the year matters more than ever, because many drivers who fall below $2,000 will never see a form from the platform.
What to Do If Your 1099 Is Missing or Incorrect
If you haven’t received your 1099-NEC by mid-February, first check the app’s Tax Documents section. If you previously consented to electronic delivery, the form may already be there even though no paper copy was mailed. If you still can’t locate it, contact Spark through the app or their support channels. The IRS recommends calling 800-829-1040 by the end of February if the form still hasn’t arrived. You’ll need to provide your name, address, Social Security number, and Spark’s contact information so the IRS can follow up with the company.6Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
If you still don’t have the form by your filing deadline, file your return on time using your own records to estimate your income. Form 4852 works as a substitute for a missing 1099.6Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect Filing late to wait for a missing form can result in penalties, so don’t delay.
If you receive a 1099-NEC that shows the wrong earnings amount, contact Spark to request a corrected form. The company must file a corrected return with the IRS and send you an updated copy showing the accurate figure. Don’t file your tax return using an amount you know to be incorrect. Wait for the corrected version if possible, or file with the amount you believe is accurate and keep documentation supporting your position.
Keeping Your Account Information Accurate
Spark uses your Social Security Number or Taxpayer Identification Number to verify your identity for federal reporting. If your information is missing or incorrect, the platform may ask you to complete a Form W-9 before generating your 1099-NEC. Update your mailing address in the app well before year-end, especially if you plan to receive a paper copy.
If you fail to provide a valid taxpayer identification number, the platform is required to withhold 24% of your payments as backup withholding and send that amount directly to the IRS.7Internal Revenue Service. Publication 15 (2026), (Circular E), Employer’s Tax Guide You can claim the withheld amount as a credit when you file, but it ties up your money in the meantime.
The individual filing deadline is April 15, 2026, for the 2025 tax year.8Internal Revenue Service. When to File A 1099-NEC arriving by January 31 gives you roughly two and a half months to organize your records, calculate deductions, and file your return or request an extension.