He received the 1099 via email yesterday. There will not be a 1099 in 2018 because the consulting work was completed during 2017 and paid in 4 installments. I'm just trying to handle this correctly. Your explanation helps. My husband thinks this person (only a one person company) cut a check to be paid on Dec. 31 via quickbooks or something but because of the holiday it probably wasn't actually mailed until after Jan 1. So, it's all very confusing. Thank you for your help.
