If they wanted to, they probably could, but they won't. You'll need to get duplicate 1099 and W-2 forms. Options for obtaining duplicate W-2 forms, from the IRS website: "You can request a copy from your employer. Employers should keep their employment tax records, including Forms W-2, for at least four years. If you are not able to obtain a copy from your employer, there are two options for assistance from the IRS. You can request a transcript of the W-2, which is a line-by-line computer printed facsimile of the form filed by the employer with the Social Security Administration (state withholding information is not shown on a transcript), or you can request a photocopy from the service center. In either case, you should use Form 4506 (PDF), Request for Copy of Tax Return . IRS transcripts of the three most recent tax years are generally available nine months after the tax year. Call for assistance at (800) 829-1040 or (800) 829-3676 to ask for Form 4506. The response time is about 10 days. Photocopy requests can take up to 60 days. Copies of Forms W-2 and tax returns are generally available for the prior six years. Both transcripts and photocopies of Forms W-2 are free of charge. There is a fee of $23 ($39 as of January 1, 2004) for photocopies of tax returns." Source: http://www.irs.gov/faqs/faq1-15.html The procedure for replacing lost 1099 forms is less clear, but you can find some help here: http://www.irs.gov/taxtopics/tc154.html