So what can a tax payer do when the 1099-MISC is for the "wrong year" and the issuer refuses to change it?
Complicating this is that the IRS instructions:
https://www.irs.gov/instructions/i1099mec
"File Form 1099-MISC, Miscellaneous Information, for each person in the course of your business to whom you have paid the following during the year...."
So from the issuers perspective it was paid during the year, but the recipient didn't receive it until the next year.
So it appears that the issuer may have acted properly and the tax payer could report it differently?
