Reporting taxable income on tax return without a form received for the income is not an issue.
Millions of taxpayers report on their tax returns each year receiving taxable income where the IRS and/or State will not have any records of that income being received by the taxpayer. This is usually is from self-employed people who report the cash they receive for services rendered from clients. The same goes for gambling income received being reported on a tax return with no W-2G or Form 1099 being issued.
