Missing a 1099 is only a problem if you
don't have your own records, and therefore don't know how much income
to report. Unlike a W-2, which you're required to include with your
taxes, 1099 forms don't get filed along with your return. So as long as
you know what amount to report, there's no issue with not having the
actual form.
That said, even if you think you have perfect records, you may want
to reach out to the issuer to follow up on a missing form. The reason?
Companies and entities are required to file 1099s with the IRS. If your
copy somehow goes missing but the IRS gets its copy, and the amount
listed on that form doesn't match your records, your return could get
flagged for an audit.
Now keep in mind that mismatched information is only a problem if you list an amount that's lower than what your missing 1099 says. The IRS won't mind if you report income in a higher amount and pay taxes on it accordingly.
Of course, some people will tell you that, if you're missing a 1099
and know what to report, you should leave it alone rather than risk
having a payor issue a potentially erroneous form. But if you're able to
get in touch with the issuer and confirm the amount to be listed on
your form, there's no harm in getting an official record.