Howdy clawson-ga,
This Internal Revenue Service (IRS) web page titled "What to Do if You Haven?t
Received a Form 1099" outlines Form 1099-MISC reception dates and process to
follow if you do not get one on time.
http://www.irs.gov/newsroom/article/0,,id=106530,00.html
"If you received certain types of income, you may receive a Form 1099 for use
with your federal tax return. You should receive these forms from the payer by
January 31, 2005, according to the IRS. If you have not received an expected
1099 by a few days after that, contact the payer. If you still do not get the
form by February 15, call the IRS for help at 1-800-829-1040."
The above page goes on to point out how you claim the amount even if you get
it late or not at all.
"If you are able to get the accurate information needed to complete your tax
return, you do not have to wait for the 1099 to arrive.
If you file your return and later receive a Form 1099 for income that you did
not fully include on that return, you should report the income and take credit
for any income tax withheld by filing Form 1040X, 'Amended U.S. Individual
Income Tax Return'."
In other words, yes, you are responsible for wages paid to you, even if you do
get a 1099-MISC in time, or not at all. The requirements on the 1099-MISC form
are for the most part for the employer, and not the employee. As the above web
page continues:
"You will not usually attach a 1099 series form to your return, except when you
receive a Form 1099-R that shows income tax withheld. You should keep all other
1099s for your records."
If you need any clarification, feel free to ask.
Search strategy:
Referenced the Internal Revenue Service web site - http://www.irs.gov/
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