The UpWork help center provides the following information:
I have made over $20k on UpWork but it is much few transactions than 200. Does this mean I will not receive a 1099?
@Jess C wrote:
Nope, you won't. There's a slick little loophole in the US tax code for "third party agents" that Upwork fits themselves right into. You still have to report everything, but they don't.
Actually, it's not a loophole at all, since third party agents like Upwork aren't actually paying anyone and without this added obligation the IRS has created to ensure more accurate reporting where a payee receives a lot of small payments from a large number of different payors, would not be required to issue 1099s at all.
Without this added responsibility placed on platforms like Upwork, each client would be required to determine whether or not a 1099 was required for each freelancer each calendar year and issue those directly, regardless of how payment was made. The freelancer would still be legally required to report income, even for those clients who were not required to issue 1099s.
Thus, what the IRS regulation does is shift a burden that historically lies with the client and freelancer to the third party platform--but only where non-trivial amounts are involved.
@Kshama S wrote:
I have still not received 1099 form. I have had more than 200 transactions and my income is above $20,000. Whom can I contact for the same?
I got mine a couple weeks ago. Have you changed addresses by any chance. If so I think you have to get a hold of the IRS to correct the address and have it resent.