I received a mineral rights royalty bonus during 2018 and have not received the 1099-Miscl form. Numerous telephone messages have not been returned by payer and no response to email and letter have been received.
Yes, the deadline is January 31st. Since you already received the money, you can go ahead and fill out a 1099 MISC as though you received it, or just say you did not not receive one and then you'll be asked for income not on a 1099-MISC. The only downside to saying you received one is that you need the EIN of the issuer and so you would need a prior 1099 for that.
The IRS only matches the income amount to the form when they receive their copy so, as long as you enter the correct income as a royalty that's all you need. A screen that looks like the 1099 is only provided for your ease of entry. Enter it under the section for 1099-MISC.
Yes, the deadline is January 31st. Since you already received the money, you can go ahead and fill out a 1099 MISC as though you received it, or just say you did not not receive one and then you'll be asked for income not on a 1099-MISC. The only downside to saying you received one is that you need the EIN of the issuer and so you would need a prior 1099 for that.
The IRS only matches the income amount to the form when they receive their copy so, as long as you enter the correct income as a royalty that's all you need. A screen that looks like the 1099 is only provided for your ease of entry. Enter it under the section for 1099-MISC.