Thank you for the response.
What if there has been a 1099 report but I have not received the check?
I conclude from your quoted material that not having the check means I did not constructively receive the money, even if the employer did report the amount I earned to the IRS?
In other words, if I don't actually receive the check and thus do not have access to the money, is it still considered income? Let's assume that the sender did report to the IRS, but I didn't get anything in the mail, or in my account.
Trying to cover my bases.
Thank you!
