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I visited the USA on a J-1 visa for six months during 2017. I received a W-2 form for the last 4 months, but I was supposed to be a 1099 for the first two months. However, my employer accidentally forgot to file a 1099 for me for those two months. What should I do? He is also not sure what is to be done here and I have not been able to reach a human through the IRS helplines. Please help. Thank you!

  • Was any tax withheld from your pay during the 2 months you were a 1099 worker? Do you know how much you were paid during those 2 months? – Ben Miller Mar 16 '18 at 18:35
  • No tax was withheld during those two months. Yes, I know the exact amount I was paid, and the exact amount of taxes I owe. – ayerhs7 Mar 16 '18 at 18:38
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    It means nothing. if you don't get a 1099 form from someone, or you just lost it, simply write in the amount. the form itself means nothing. – Fattie Mar 16 '18 at 20:11
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If you know how much you were paid while you were a 1099 worker and you know that no tax was withheld from your pay during that time, you don’t need the 1099 form from your employer.

The 1099 is an informational form. It provides you with information to do your tax return, but the primary purpose is to tell the IRS how much you were paid so that you can’t get away with failing to report it. Yes, the employer was supposed to file one, but if you know what the numbers were supposed to be on it and you don’t need it as proof that you paid some tax through withholding, then you don’t need it. The IRS will not be upset when you properly report additional income that they perhaps were not aware of.

  • Okay, then under what "type of payment" would I have to report this income tax? My tax prep software provides these relevant options - "Non-service scholarship/fellowship" and "Non-service stipend/living allowance/per diem" although I did, in fact, work to earn that income. Does selecting the wrong type make any difference to the taxes I owe? – ayerhs7 Mar 16 '18 at 18:56
  • @ayerhs7 Which tax software are you using? – Ben Miller Mar 16 '18 at 18:58
  • Glacier tax prep – ayerhs7 Mar 16 '18 at 18:59
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    If you were supposed to get a 1099, it sounds like you were a self-employed contractor. Ordinarily, the income would be reported the same as your W2 income, although you would also owe self-employment taxes. I don't know how your visa status affects the situation, though. – chepner Mar 16 '18 at 19:55
  • The missing 1099 could be an issue for them, It's never an issue for the recipient if they know the numbers. My wife gets no 1099s at all (deals directly with clients, not with businesses), the IRS doesn't care. – Loren Pechtel Mar 18 '18 at 2:06
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As mentioned in the comments on Ben Miller's answer, if you were supposed to receive a 1099-Misc for work you performed then it sounds like you would be classed as a self-employed contractor. This means that the amount you would have earned would have been found on line 7 of the 1099-Misc form which is designated for Nonemployee Compensation. Here's the form for reference.

This means that you would have to file a Schedule C form to report these earnings on your tax return. If you had relevant and necessary expenses related to that job incurred during those two months, you would also put them in there. While I have never used Glacier tax prep software, I am confident it is in there and should guide you through what you will need. As chepner mentioned, you will be subject to additional self-employment tax.

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