1099-MISC not received (probably wasn't issued)

You should report the income, whether you receive a 1099 or not. Since 1099-Misc income is reported on Schedule C, or C-EZ (with little expense amounts), the 1099 isn't essential for reporting. You simply total all of your "self employment" income (assuming you may have had other temporary assignments). Bill

You do not need their federal ID and do not need a 1099 unless they withheld tax (unlikely). Just report the income on Schedule C and deduction any related expenses.

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-----> real address on hobokeni or hobokenx

The 1099 is their responsibility, not yours. Report the income on line 1 of Schedule C-EZ and be done with it. (Your software will fill in Schedule SE for you.)

-- Phil Marti Clarksburg, MD

You do not need the EIN, as the 1099MISC is not attached to your 1040 unless there was Fed Inc Tax Withholding-which is very rare in my experience. You just report the income, probably on line 7 of the Form 1040. If you are a misclassified worker (you were really an employee of their's not an independent contractor, you report the income on the Tip Income Form 4137 and just pay your half of the Soc Sec Tax-which the 4137 does for you. You do not file Sch C, as this transfers to Form SE which computes double the Soc Sec Tax. This Form 4137 filing is allowed under Rev Proc 85-18. A "misclassified worker" is someone who is not "holding themselves out to the public as being in the business of performing the services rendered", which is usually indicated by just having 1 Form 1099MISC. If you had little or no significant investment in tools of the trade, except small hand tools, and you had no significant investment in advertising, letterhead, bus phone, insurance, and they supplied most everything, such as supplies, materials, desk, lighting, heat, etc., or they paid you by the hour or were able to tell you when to be at work, what to do at work, in which order to do the work, or could fire you ... you were probably an EMPLOYEE. If you had no way of loosing money without this work, you're probably an employee. Sure, you may not make any money without them ... but would you LOOSE money, such as paying for insurance, office rent, etc? If you were, in-fact an employee and were misclassified as an independent contractor, Sec 530 of the 1976 tax act and Rev. Proc. 85-18 say that you are an employee even if your employer misclassified you, and thus only required to pay your half of the Soc Sec tax. This is done on Form 4137. Near the top of the page, in the blank lines below your name and SSN, you enter "FILED UNDER REV. PROC. 85-18" on the next line enter "SEC 530-WORKERS INCOME RECLASSIFIED AS WAGES". On the third line, you enter the employer's name. The Form 4137 automatically only computes your half of the Soc Tax. The IRS never seems to investigate the employer for the misclassification, as they seem to have no way of capturing the information provided. Additionally, Sec 530 allows certain employers to legally misclassify workers in the trucking, construction, hair/ barber/beautician and other industries and under other limited situations. Ironically, one of the conditions allowing the employer to legally misclassify, is that they issue 1099MISC's to those earning over $600. OOPS. Not your problem...you just pay your half of the Soc Sec Tax (and of course the income tax, Fed and State). TaxCut should handle this on the 1099MISC input sheet, where you tell it to apply the 1099MISC amount to Form 4137. It'll do the rest, except you'll manually enter the 3 lines of info memtioned above. If the program won't do it automatically, just go to Form 4137 and enter the

Thank you all for answering my question!

I understand that I must report this income regardless of

Thanks, but I thought it's January 31, according to IRS at this link

Thank you for your insightful analysis Steve!

So I did a little follow-up research, it looks like I am indeed misclassified. However, I discovered IRS form SS-8 "Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding", and it seems like you can't simply "reclassify" yourself but need to file form SS-8 first, then wait for their ruling. Or am I wrong about this?

Completion and submission of Form SS-8, in concert with the above, may initiate an IRS investigation of the employer.

Partially wrong about this.

One may go ahead and file a return as if they are an employee, pay the SS tax with form 4137 and include a copy of the SS8 form with the return. Also must formally submit the SS8 to IRS for determination.

IOW, no need to wait.

ChEAr$, Harlan Lunsford, EA n LA