Possible Missing 1099-Misc Sent To My LLC

[WD40]

I am filing taxes for a previous year. I am a single member LLC and normally I report all income including any 1099's we receive. 

1. If I believe I am missing a 1099, but can not contact company to get a copy, and file my taxes without this 1099 listed will it cause an issue. The sales / income from this company are included in our total sales, but the 1099 could possibly be missing. 

2. I have contacted the IRS several times and they seem unwilling or give me the run around about sending me transcript for my EIN, not my social which I can download online. Should they be able to provide me a transcript of all 1099's sent to my EIN for previous years?

[Cynthiad66]

 All income must be reported whether you receive the Form 1099 or not.  If you are filing a Schedule C, there is an opportunity to add other income and identify the source, if you are not including it in Gross receipts.  See picture below.  Line 6 will capture that income for you.  Remember, if you include the income in Gross Receipts, line 1, do not add again on line 6.   The IRS will be able to determine that all of the income is reported whether stated separately or not.  Keep records to show how you determined total income.

The IRS can send you a transcript of income for the EIN. You should register for an online account to request a transcript. This link, Transcript Types and Ways to Order Them, provides most of the information you will need to order a transcript. 

 Also, here is a link to IRS Tax Tip-25:  What To Do If You Have Not Received A Form 1099.

[WD40]

Ok thanks for the information. 

Regarding this statement: "The IRS will be able to determine that all of the income is reported whether stated separately or not. "

Is it safe to assume if my total sales reported are more than 1099's sent in under my LLC/EIN then it should not be an issue or cause a red flag? 

[Cynthiad66]

Yes, it is safe to assume that reporting more income should not be an issue.  As a matter of fact,  it is quite normal that not all gross receipts earned be reported on Form 1099.

Remember, there are other kinds of income, like tips or cash income, that may be taxable, but don't require Form 1099.  In those cases, it's your responsibility to track and accurately report those types of income.  For additional information on how IRS verifies income,  see this link:  How The IRS Verifies Income