1099's and PDL's

interest for payday loans is not tax deductible, hence they do not provide a 1099. You only get a 1099 if the interest is tax deductible (i.e Mortgage, Student loans, etc) If you think about it,you probably never got a 1099 on car loan either. 1099's are also issued by banks, brokers for interest or dividends paid TO you.

1099C's will be provided by a Creditor (or CA) if they settle a debt in which the forgiven (settled) amount exceeds $650. IN these instances the forgiven amount must be claimed as income, and you must report it as such and pay tax on that amount as income. Once a 1099 is issued and the debt reported as settled, no additional collection activity can occur. IF you receive a 1099 relating to a forgiven debt, be certain you keep the 1099 and that years taxes in case someone comes out of the wood work later to try an collect the difference.

can a payday loan company take your tax reund or file criminal charges if you can't pay?

No they cannot intercept your tax refund; and no, they cannot file criminal charges (unless there is some sort of actual fraud on your part as inducement to enter into contract). ((Inability to pay is not fraud, as much as they would like to say it is)).

However, if they are legal, they can go through legal process to get a bank levy. If your tax refund is deposited into your bank account, then they may be able to seize it.

But that is a long, drawn out process. They would have to serve you first and get a judgment. The chances of them doing that before you get your tax refund is slim, let alone at all.