It seems like they did not send the form again this year.

Just got off a live chat with them and this was the comment:

"We have spoken with our Finance Team. They have filed an extension with the IRS and will provide the relevant tax forms by early March. Please check your Tax Center page for the tax form updates during that time."

When I pointed out it was already "Early March" and nothing was posted I was told they hoped to have them out "by next week at least" which makes me think they will not be posting them until mid March or later.

Their Finance Team needs to be replaced. So incompetent that they cannot manage a basic thing like issuing 1099's on time.

I already filed my taxes. So sick of the incompetence at 123. I ran my own numbers and hope they are the same or that theirs is less than mine. 

1099's are still not out.  Ridiculous!

I'm going to wait for it until the bitter end.
I don't want any problems with the IRS wondering why the 1099 wasn't reported and raising a red flag.

Yep, no 1099 for me.
I didn't want to wait anymore and I went ahead, filing my taxes, yesterday.
Short of 1099, I used the PayPal total received from them, in 2017.

Right. That's the slippery slope though. Some agencies 1099 you on what you earned (sales) for that calendar year and others like Pond5 1099 you on what you withdraw in a calendar year.  Really, the smart bet is to take whichever is greatest. Such an incompetent company. 123 is likely next on my list of agencies to close.  Sales are so sparse that it is going to take three months to hit $50 for a payout. I have about 4500 assets there (mix of video and stills).  Something has drastically happened there. This was not a slow death. It happened pretty quickly for me anyway.  And with the year over year 1099 debacle they keep having it tells me a lot about their infrastructure....chaotic and unorganized.

This is what they emailed me last night:

"Thank you for your enquiry.

The tax forms are currently in the process of being ported to the Tax Centre page to be made available for download. It should be available soon within the next 1-2 weeks, at the soonest possible time.

Hope this clarifies, have a nice day!"

That's the same email I got - a month ago.

...

My apologies, I was looking at my 2016 return earlier comparing earnings with 2017 and then checked 123 again. I got my years messed up. I need a vacation ...

Would you not just file to avoid being late and/or at the back of the line yourself? By February I just start doing them. We always need the extra return after winter anyway. If another business drops the ball in their reporting that's their own fault. But, as long as you're balancing your accounts every week or so I wouldn't even worry about it. The 1099 is for your benefit, for people who don't keep track really.

Per the IRS: Public Law (P.L.) 114-113, Division Q, section 201, requires you to file Form 1099-MISC on or before January 31, 2018, if you are reporting NEC payments in box 7, using either paper or electronic filing procedures. For all other reported payments, file Form 1099-MISC by February 28, 2018 if you file on paper, or April 1, 2018, if you file electronically. File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid during the year: At least $10 in royalties.

Edited for dates...

That is inexcusable.  They asked for a delay so all the rest of us are supposed to put off our returns due to their incompetence?  It's not like taxes come as a surprise every year.

Some places report cash method vs accrual, so it depends if they're reporting the year they sent the payment vs the year that you earned it.  Usually if I see discrepancies between my numbers and theirs, it's due to that. 

This is really ridiculous regarding 123rf not even being able to provide our 1099s within a reasonable amount of time.  Even getting them in February or March is considered very late.  I'm being held up in a lot of ways by this.  We don't all have the simplest tax returns to file.  I even have to deduct my duplicate 1099-MISC income from the figure that PayPal sends via the 1099-K, otherwise I get double taxed.  You just make a line item for it on Schedule C.  Leaving the 1099-K off of my return got me a soft-audit a couple years in a row, back in 2012 and 2013.  Sending paypal statements and info to prove the income was double reported was like another 15-20 hours worth of work. Huge mistake there, on my part... but at least now I know how to avoid that.  But I still want to accurately report the same numbers that they are going to report. 

I really hope 123rf sticks to their word, and put them out online by the end of this week.  We have to file by MONDAY!!  I just emailed them as well; we all should email them so that this actually gets done.