1099-MISC filing frequency
Issued once per year for each miscellaneous income payment of $600 or more in most cases. This means the IRS expects to see it filed within a predictable window.
IRS Form 1099-MISC, Miscellaneous Information
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Who sends you a 1099-MISC and why
The Internal Revenue Service (IRS) requires certain payers to report miscellaneous income payments they've made to individuals or businesses. When someone presents you with a Form 1099-MISC, they're showing you an official record that the IRS has received notice of income paid to them.
This form tracks payments for things like freelance work, rental property income, prize winnings, or other non-employment compensation. The person holding the form should have received it from whoever paid them, and a copy has gone to the IRS.
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Issued by the IRS and Department of the Treasury
The Internal Revenue Service, part of the U.S. Department of the Treasury, requires payers to file this form annually. It's an official federal document, not generated by the payer alone.
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Reports non-employment income above a certain threshold
Payers must report miscellaneous income payments that meet IRS reporting requirements in various categories. This captures income sources that don't fall under W-2 employment.
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Matched against the recipient's tax return
The IRS cross-checks the income reported on Form 1099-MISC against what the recipient claims on their tax filing. Discrepancies can trigger audits or fraud investigations.
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Annual reporting cycle
This is an annual information return issued once per year for each reporting period. The form year corresponds to the tax year in which the income was paid.
What's always printed on a real 1099-MISC form
When you receive a 1099-MISC from a payer, certain elements have to show up every single time. The IRS designed this form to track miscellaneous income payments of $600 or more, and scammers know that leaving out the official details makes their fake version stand out. Here's what you need to spot right away.
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Payer's name, address, and TIN
The company or person paying you must list their full legal name, complete address, and Tax Identification Number (TIN). Fake forms often use vague company names or abbreviations. Cross-check the TIN against the payer's official correspondence or their website.
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Your name, address, and TIN
Your legal name, street address, city, state, and ZIP code should match exactly what the IRS has on file. Your Social Security Number or EIN must appear clearly in the designated boxes. If any of this is wrong, that's a red flag.
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The specific income amount in the correct box
Different types of miscellaneous income go in different boxes. Royalties, rent, prizes, medical payments, and other categories each have their own spot. A legitimate 1099-MISC will show the payment amount only in the box that matches what you actually received. Amounts scattered across multiple boxes or in the wrong box suggest fraud.
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Form title and tax year printed at the top
The form must clearly display 'Form 1099-MISC' and the year (for example, 2024). The IRS prints this in bold type. If the year doesn't match when you received the payment, or if the title is fuzzy or misspelled, you're likely looking at a counterfeit.
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Copy designations for your records
Real 1099-MISC forms indicate which copy you're holding (Copy B for your records, Copy A for the IRS, etc.). This appears in small print, usually in the lower left corner. Missing or incorrect copy designations are a quick way to spot a fake.
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IRS or payer contact information
Legitimate forms include the payer's phone number or website where you can verify details. Some versions also display an IRS website or instructions box. If there's no way to confirm the source, that's suspicious.
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Consistent formatting and official IRS layout
The boxes, fonts, and spacing on an authentic 1099-MISC follow the official IRS template exactly. Scammers often use slightly off fonts, odd spacing, or misaligned fields. Print a copy of the official form from the IRS website and compare it side-by-side with what you received.
Why the IRS uses this form to catch mismatches and fraud
When someone presents you with a Form 1099-MISC, the IRS has already received a copy. This creates a paper trail: the payer reported what they paid, and now the recipient's tax return must match that claim. Mismatches trigger automated flags. Your job is to verify the form is genuine because a fraudster can forge one to pose as a legitimate income source, or to inflate numbers on a loan application or rental qualification.
The IRS cross-references 1099-MISC data against individual tax filings to detect identity theft and refund fraud. If the person presenting this form has already filed a return under a different name, or if the amounts don't align with what they're claiming to you, you've spotted a red flag. The $600 reporting threshold also matters: payments below that may not trigger IRS scrutiny, but anything above does.
Box 7 (nonemployee compensation) moved
What used to appear in Box 7 of the 1099-MISC is now reported on the separate Form 1099-NEC. If someone hands you a recent 1099-MISC with Box 7 filled in, that's a sign the form may be outdated or fabricated.
IRS Form 1099-MISC obsolete variants
Is this really a 1099-MISC? Here's how to tell in under 2 minutes.
A fake 1099-MISC can slip past you if you're not looking for the right red flags. Identity thieves file them to trigger fraudulent refunds, and the IRS matches these forms against your actual return. Here's the fastest way to spot whether you're holding the real thing or a forgery.
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Check the issuer's name and address match their records
The payer (the person or business reporting they paid you) should list their legal name and a real business address in the top left corner. Pull up their official website or last invoice from them. If the name is slightly off or the address doesn't exist, that's your first warning. The IRS publishes official payer information for federal agencies and large employers. Does this match what you received?
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Verify the TIN (Tax ID Number) belongs to the payer
Both the payer's Tax ID Number (TIN) and your own should be printed clearly on the form. If the payer is a business, this is their Employer Identification Number (EIN). If they're self-employed, it's their Social Security Number (SSN). Call the business directly or check their past contracts and invoices. A mismatched or fake TIN is the classic fraud move. Does the TIN on this form match what you know about them?
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Look at the box amounts and compare to your records
Form 1099-MISC reports different types of income in different boxes. Box 1 reports rents, Box 2 reports royalties, Box 3 is for 'other income,' and so on. The IRS requires payers to report $600 or more in most cases. Pull up your own invoices, contracts, or payment receipts. Does the dollar amount on the form match what you actually earned from this payer? A wildly inflated number is a red flag.
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Confirm the form year and title match the tax year
The form should clearly show 'Form 1099-MISC' and the tax year it covers (e.g., 2023, 2024). A form labeled 2022 but sent to you in 2024 might be legitimate (companies file late sometimes), but it should still match the year you're checking. Also watch out for fake forms using outdated box numbers. Box 7 used to report nonemployee compensation, but that moved to Form 1099-NEC starting in 2020. If you see Box 7 labeled as compensation and the form is dated 2020 or later, it's forged.
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Cross-check with the IRS directly if you're unsure
Log into your IRS account at irs.gov or call the IRS at 1-800-829-1040. Ask them to confirm whether they have a record of this 1099-MISC filing. The IRS tracks all 1099s they receive and matches them against tax returns to catch identity theft and refund fraud. If the form you're holding doesn't match their records, you've found a fake. If it does match but you didn't earn that income, report it as identity theft immediately.
Still not sure?
Contact the payer directly using a phone number or email you know is theirs (not one on the form). Ask them to confirm they filed a 1099-MISC for you and provide the date they sent it to the IRS. For federal agencies, check the official Information Return Reporting guidance on irs.gov.
What actually gets caught when the IRS checks your 1099-MISC
A fake 1099-MISC won't fool anyone at the IRS for long. Here's what IRS agents and their matching systems look for, and why you'd spot a forgery in minutes if you knew where to look.
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TIN mismatch between payer and actual employer
The IRS cross-references every Taxpayer Identification Number (TIN) on a 1099-MISC against its database of registered businesses. A forged 1099-MISC often uses a made-up or mistyped 9-digit number. Real payers file hundreds or thousands of these forms annually, so their TIN is already linked to dozens of other tax filings. A fake one stands alone.
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Recipient name and address don't match SSN records
When you file your return, the IRS runs your name, SSN, and address against the 1099-MISC data it received. If a forged form lists your SSN but a different name or address, it triggers an automated alert. The IRS Fraud Detection System catches these misalignments within days of processing.
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Box amounts are suspiciously round or unusually large
Most legitimate 1099-MISC forms report specific dollar amounts tied to actual work: $3,847.50 for contract labor, $12,340 for consulting fees. Fakes often use round numbers ($5,000, $10,000) or amounts that seem designed to produce a specific refund. Auditors flag these patterns immediately.
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Form year doesn't match the filing season you're in
A 1099-MISC issued in 2024 for income earned in 2023 is normal. But if you're filing in April 2024 with a 1099-MISC dated 2024 for 2024 income, that's a red flag. The IRS checks whether the form's issue date aligns with when it should have been filed (January 31 deadline for payers).
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Missing or incorrect payer legal name and full address
The IRS requires the payer's complete legal business name (not just 'John's Consulting'), street address, city, state, and ZIP. A forged form often has abbreviations, partial addresses, or no address at all. Real businesses file multiple documents annually, so their registered name and address are locked in the IRS system.
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Box 7 shows nonemployee compensation after 2019
Box 7 on the 1099-MISC was used for nonemployee compensation until 2019. Starting January 1, 2020, the IRS moved all nonemployee comp to a new Form 1099-NEC. If your 1099-MISC for 2020 or later has Box 7 filled in, it's either outdated or fabricated. The IRS knows exactly which forms should exist for each year.
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Form title or format doesn't match official IRS version
The official form is labeled 'Form 1099-MISC, Miscellaneous Information' with the IRS logo and specific box layouts. Fakes sometimes skip the logo, use wrong fonts, shift box positions, or print on blank paper. The IRS template is publicly available, and any deviation from it is a giveaway.
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Income reported that you can't substantiate with invoices or contracts
When the IRS matches a 1099-MISC against your tax return, agents ask for proof: contracts, purchase orders, email confirmations, bank deposits. If you claim that income but can't show a paper trail connecting you to the payer, the form itself becomes worthless. The IRS has already contacted the listed payer to verify.
What an authentic 1099-MISC looks like versus a forged one
When someone hands you a Form 1099-MISC, your job is to verify it matches what the IRS actually sends out. Forgers often skip critical details or get the layout wrong. Here's how to spot the difference in seconds.
Authentic Form 1099-MISC
This is what a genuine Form 1099-MISC issued by the IRS looks like. Pay attention to these markers.
- Form title clearly states 'Form 1099-MISC' with the tax year displayed prominently at the top right (for example, '2023')
- Payer's information block (top left) includes name, street address, city, state, ZIP, and TIN (Taxpayer Identification Number). Never just initials or a P.O. box alone
- Recipient's information block (center) shows the payee's full name, complete mailing address, and their TIN or SSN. Both names and addresses are legible and match standard formatting
- Dollar amounts appear in the labeled boxes (Box 1 for rents, Box 2 for royalties, Box 3 for other income, and so on). Numbers are clearly printed and aligned to the right of each box
- The form carries official IRS identifier marks: OMB approval number (typically near the bottom), IRS form number, and tax year. Color is standard black on white
- Boxes that don't apply are left blank; the form does not include handwritten corrections or white-out. If amounts are present, they appear typed or printed
Suspicious or Forged 1099-MISC
Red flags appear when someone has altered, reproduced, or faked the form. Watch for these warning signs.
- Form title is misspelled, missing the year, or uses a different label such as 'Income Statement' instead of the official form name
- Payer or recipient addresses are incomplete, partially typed, or use abbreviations that don't match IRS standards (like 'CA' written as 'Calif.' in an inconsistent way)
- TINs or SSNs are missing entirely, partially visible, or formatted incorrectly (for example, XXX-XX-XXXX shown in full when it should be masked on copies)
- Dollar amounts are handwritten, smudged, or placed in the wrong boxes. Numbers may be difficult to read or appear to have been inserted after the fact
- The form lacks official IRS markings such as the OMB number, clearly visible form number, or tax year identifier. The printing quality is poor or pixelated if it is a digital reproduction
- Multiple corrections, white-out patches, or inconsistent fonts suggest the document has been altered. Original IRS forms do not require correction tape or pen marks
How many fake 1099-MISC forms are actually out there?
The IRS does not publish a single, publicly available figure on how many counterfeit 1099-MISC forms circulate each year. What we know is that fraudsters do create fake versions of this form as part of identity theft and refund fraud schemes.
The IRS cross-checks Form 1099-MISC data submitted by employers and payers against individual tax returns to flag mismatches and catch fraud, but the agency does not disclose the volume of fraudulent forms detected during these matching operations.
If someone presents you with a 1099-MISC, your job is to verify it through direct contact with the supposed payer, not to rely on published fraud statistics.
How scammers alter 1099-MISC forms and what to watch for
When you receive a 1099-MISC from someone claiming to be a payer, the IRS cross-checks that form against the tax return filed. A mismatch triggers investigation. Fraudsters know this, so they doctor the form itself rather than hoping the numbers slide through. Here are the methods they actually use, and how to spot them before accepting the document as genuine.
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Altered recipient TIN (Social Security Number or EIN)
The scammer changes the recipient's tax identification number to mask the true earner's identity. This is classic identity theft setup. The form looks official, bears the correct payer details, but directs income to the wrong person's tax file. When you verify, request the payer's records system directly and cross-check the TIN against government databases or the person's official identification. A mismatch here is your red flag.
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Photocopied and re-digitized amounts in boxes
A forger copies a real 1099-MISC, scans it, then uses PDF editing software to change dollar amounts in specific boxes (typically Box 1 for rent, Box 2 for royalties, Box 3 for other income). The form retains authentic-looking logos and watermarks from the original scan. Look closely at box clarity and font consistency. Legitimate IRS forms print with uniform typography. If amounts appear fuzzier or slightly misaligned from surrounding text, you are likely seeing an edit.
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Fake payer name and address with real TIN structure
The scammer invents a plausible company name and address, but uses a fabricated or stolen TIN that follows the correct format (XX-XXXXXXX for EINs). The form structure looks right, so it passes a casual glance. When you verify, contact the IRS directly using the Employer Identification Number lookup tool or call the number on an official IRS document. Do not use contact details printed on the form itself.
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Box 7 filled when it should not be
Box 7 on the 1099-MISC was used for nonemployee compensation until 2020. As of January 2020, that income moved to the new Form 1099-NEC. If you receive a 1099-MISC dated 2020 or later with Box 7 completed, this is a red flag. A legitimate payer knows the rule and uses the correct form. This inconsistency suggests either ignorance or intentional obfuscation.
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Missing or incorrect Form title and year
The form header reads something like 'Form 1099-MSC' instead of 'Form 1099-MISC,' or the tax year is blank or inconsistent with the reported income period. These small errors exist because the forger rushed or used an outdated template. Every legitimate 1099-MISC clearly states the tax year and correct form number in the header. If either is vague or misspelled, request a corrected copy from the alleged payer.
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Payer address that does not match business registration
The form lists a payer address that appears legitimate but does not correspond to any registered business location. Cross-reference the company name and address against your state's Secretary of State database or the IRS Business Master File. A real payer's address will match their official business registration. If it does not, the form is likely forged.
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Inconsistent formatting or digital artifacts on printed copy
When you print or receive a printed copy, look for signs of digital editing: uneven spacing, font size changes within boxes, pixelation around numbers, or faint scan lines. These hint that someone edited a PDF before printing. Request an original from the payer's accounting system, not a file they emailed. An official 1099-MISC generated directly from payroll software will have clean, consistent formatting.
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Form received outside normal tax reporting timeline
Legitimate payers issue 1099-MISC forms by January 31 for the prior tax year. If someone hands you a form dated for last year in June, or asks you to backdate one, this is suspicious. Scammers often push forms urgently or out of season to bypass your scrutiny. Ask why the form is late, and verify through the payer's official communication channels before relying on it.
Spotting a fake 1099-MISC and what to do next
A forged or altered 1099-MISC can wreak havoc on your tax filing and credit history. Scammers use fake forms to cover up unreported income, claim false deductions, or set up identity theft schemes. If you suspect someone is presenting you with a doctored form, here's how to move forward.
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Check the core details against the payer's records
Contact the business or organization that supposedly issued the form directly using contact information you find independently (not from the document itself). Verify that the payer name, Tax Identification Number (TIN), and reported amounts match what they have on file. If the person presenting the form can't explain discrepancies, that's a red flag.
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Look for signs of alteration or poor quality
Examine the form for pixelation, misaligned text, inconsistent fonts, or visible editing marks. The official IRS 1099-MISC uses specific formatting and paper stock. Photocopies and scans should remain clear and professional. If the document looks hastily assembled or contains obvious corrections, request an authentic replacement directly from the issuing payer.
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Confirm the form year and box content make sense
The 1099-MISC is an annual form. If someone hands you one dated 2024 before tax season ends, or if the amounts in the boxes seem wildly inconsistent with the stated business relationship, ask questions. For example, if a freelancer claims they received over $600 but never actually worked for that company, the number doesn't add up.
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Report suspected fraud to the IRS immediately
File a report using the IRS's Identity Theft Hotline or submit Form 14039 (Identity Theft Affidavit) if you believe someone is using a false 1099-MISC in your name. You can also contact the Treasury Inspector General for Tax Administration (TIGTA) to report suspected tax fraud. Include copies of the suspicious document, your communication attempts with the payer, and a clear explanation of what makes it suspect.
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Document everything and preserve evidence
Keep copies of the questionable form, emails, text messages, and records of any conversations you had about it. Save screenshots if the form was sent digitally. This paper trail becomes crucial if the IRS follows up or if you need to prove you acted in good faith.
Can you ask someone to provide a Form 1099-MISC?
When you're verifying a candidate's income, checking a contractor's credentials, or reviewing a tenant's financial situation, you may wonder whether you can request a Form 1099-MISC from them. The short answer: yes, you can ask, but what they're legally required to provide depends on who issued the form and why you need it.
A Form 1099-MISC is an annual information return the IRS uses to track miscellaneous income payments. If someone received such payments, the payer should have issued one. However, knowing when you have the right to see it, and what protections apply, keeps your verification process both effective and defensible.
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You can request it directly from the person presenting it
There's nothing stopping you from asking a candidate, contractor, or applicant to show you a Form 1099-MISC they claim to have received. This is a standard document in income verification. Simply ask: do you have a copy of your 1099-MISC from last year? If they want to work with you, rent from you, or obtain credit, providing tax documents is a normal step. They may refuse, but that itself is data.
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You cannot obtain it directly from the IRS without authorization
The IRS will not release a Form 1099-MISC to you just because you ask. The form is issued to both the payer and the recipient. If you need the recipient's copy, you must get it from them or receive written permission. If you need verification from the payer's side, you'd need a signed Form 4506-C (Request for Transcript of Tax Return) or equivalent authorization from the person whose name is on the form.
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Watch for forms from 2020 onward that may reference Form 1099-NEC instead
If someone shows you a Form 1099-MISC dated 2020 or later, check what box it reports in. The nonemployee compensation that used to appear in Box 7 of the 1099-MISC was moved to a new Form 1099-NEC starting in 2020. If their income comes from nonemployee work, they should have received a 1099-NEC, not a 1099-MISC. Seeing the wrong form might indicate age, confusion, or an attempt to use an outdated document.
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Verify the mandatory information is present and matches
When you examine the form they hand over, confirm it contains the payer's name and address, the recipient's name and address, both TINs (Tax Identification Numbers), the reported amounts in the correct boxes, and the form title and year. Missing or blank fields are red flags. Cross-check the names and addresses with what the person told you. A mismatch between the applicant's stated address and the one on the 1099-MISC warrants clarification.
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Treat the document as sensitive personal financial information
A Form 1099-MISC contains a recipient's income and TIN. Once you ask for it, you're responsible for handling it securely. Store it separately from other files, limit who views it, and dispose of it properly when your verification is complete. If you're a financial institution, employer, or landlord processing such documents regularly, you likely have data protection obligations under state privacy laws. Don't share it with unnecessary parties or keep it longer than needed.
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Be aware the IRS uses this form to detect fraud
The IRS cross-checks information on Forms 1099-MISC against tax returns to identify identity theft and refund fraud. This means the form is part of the tax enforcement system. If someone presents a fraudulent or altered 1099-MISC to you, they may be committing document fraud. If you suspect the document is fake (mismatched TINs, impossible amounts, poor printing quality), you can report it to the IRS or local law enforcement. Don't proceed with the transaction if you have reasonable doubt.
How the IRS issues a Form 1099-MISC to report miscellaneous income
When someone presents you with a Form 1099-MISC, you need to understand how this document reaches them in the first place. The IRS doesn't hand these out on demand. Payers (employers, clients, or organizations) are the ones who generate and send them to income recipients. Here's how the process actually works.
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The payer determines they owe the filing requirement
A business, nonprofit, or other entity must file a Form 1099-MISC when they've paid someone for miscellaneous income (nonemployee compensation, rent, royalties, prizes, or other reportable payments) that meets the IRS threshold. The payer decides whether the recipient qualifies and how much to report based on their own records. There's no central approval step before they file.
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The payer completes and files the form with the IRS
The payer fills in the required fields: their name, address, and Tax Identification Number (TIN); the recipient's name, address, and TIN; the amounts paid in the correct boxes; and the form year. They then submit copies to the IRS (typically by January 31st of the following year for the prior calendar year). The IRS processes these filings into its database.
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The IRS matches the filing against tax returns
Once received, the IRS cross-references the reported income on the Form 1099-MISC against the recipient's filed tax return. This matching process helps the IRS detect discrepancies, inconsistencies, or signs of identity theft and refund fraud. If numbers don't align, the agency may contact the taxpayer.
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A copy is sent to the income recipient
The payer is required to send a copy of the Form 1099-MISC to the person who received the income (typically by January 31st as well). This copy allows the recipient to verify the amounts reported and ensure they file their tax return accurately. The document you're examining should match what the IRS received.
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You verify the document against official sources
To confirm legitimacy, cross-check the form against IRS records if permitted, contact the payer directly using independently verified contact information, or review the mandatory elements: payer details, recipient details, reported amounts, and the form title and year. Any gaps or inconsistencies warrant follow-up with the payer.
How a 1099-MISC differs from a 1099-NEC and why you need to spot the difference
You're reviewing income documentation for a candidate, tenant, or loan applicant. They hand you a Form 1099-MISC, and you need to know whether this is the right document for what they claim to have earned. The challenge: the IRS created the 1099-NEC to replace part of what the 1099-MISC used to report. If the person who submitted it grabbed the wrong form, or filled the wrong box, the reported income might not match what they actually earned.
Here's what separates these two forms in practice, and what to watch for when you're checking their paperwork.
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The 1099-MISC reports broader miscellaneous payments, not just wages
The 1099-MISC covers payments for rent, royalties, prizes, medical and health care payments, and other items that don't fit into employee wages. When you see this form, the income reported inside might be anything from consulting fees to prize winnings. The 1099-NEC, by contrast, exists solely for nonemployee compensation (fees paid to independent contractors for services). If the person claims they earned money as a freelancer and you're looking at a 1099-MISC with the amount in box 1 (rents), they may be confused about what they actually reported to the IRS.
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Box 7 on the old 1099-MISC no longer shows nonemployee compensation
Until 2019, the 1099-MISC reported nonemployee compensation in box 7. The IRS split that off onto its own form, the 1099-NEC, starting in 2020. If you're handed a 1099-MISC dated 2019 or earlier with a large amount in box 7, that is legitimate for that year. But if someone presents a 2020 or later 1099-MISC claiming it covers their contractor income, box 7 should be empty or zero. If it isn't, either the form is misdated or the payer made an error. Ask to see the matching 1099-NEC instead.
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The payer's intent matters: which boxes are filled tells you the income type
A 1099-MISC with amounts in box 2 (federal income tax withheld) or boxes 5-6 (fishing boat proceeds, medical payments) suggests legitimate miscellaneous income. But if the person claims they're a consultant and the form shows amounts only in boxes like royalties or prizes, the income type doesn't match their story. Check which specific boxes contain amounts. The 1099-NEC, if it were used instead, would only have amounts in box 1 (compensation for services). This mismatch is your first red flag.
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Both forms require the same core identifying information
Whether it's a 1099-MISC or a 1099-NEC, you should see the payer's name, address, and Taxpayer Identification Number (TIN), plus the recipient's name, address, and TIN clearly printed. If either party's information is handwritten, incomplete, or doesn't match other documents you have on file, the form itself may be counterfeit or hastily prepared. Cross-reference the TINs against the business name and any business registration you can verify.
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The form's year matters: outdated forms can signal carelessness or fraud
A 1099-MISC or 1099-NEC is always for a specific tax year, printed clearly at the top. If someone shows you a form dated 2018 but claims the income was earned in 2023, something is wrong. Similarly, if the form is pristine but the year is old, the payer may have simply reused outdated stock. Request forms that match the tax year you're verifying. IRS versions change periodically; an unusually old or unusual-looking form deserves a direct call to the payer to confirm.
Other documents you might need to check
What you need to know about handling your 1099-MISC form
A 1099-MISC reports miscellaneous income paid to you by a business or client, including freelance earnings, rental income, or payments for services that don't fit other 1099 categories. Your payer files this form with the IRS to report what they paid you, and you'll receive a copy to include with your tax return.
A business or individual must send you a 1099-MISC if they paid you at least $600 in miscellaneous income during the year. Self-employed contractors, freelancers, and service providers are the most common recipients, though the threshold can be lower for certain types of income like medical payments.
Your payer is required to mail or deliver your 1099-MISC by January 31st of the year following the payment. The IRS also receives copies simultaneously, so they'll have a record of your reported income.
Contact the payer directly and ask for a copy. If they don't respond within a reasonable timeframe, you can file Form 4506-C with the IRS to request a transcript showing the income they reported. You still need to report all income on your tax return, whether or not you receive the form.
Yes, if the amount or other details are wrong, contact the issuer immediately and ask for a corrected form (a 1099-MISC marked as corrected). If they won't correct it, you can still file your tax return with the correct amount and include a note explaining the discrepancy.
Yes, you must report all income you actually earned, even if you don't receive a 1099-MISC. The $600 threshold is just the point at which the payer is required to file the form with the IRS, not the point at which you can ignore the income.
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