Paid by a factoring company in Dec19 for a load delivered in dec 19 I included it in 2020 taxes the shipper paid factoring company Jan 20 and we got the 1099 in Jan 21?

[wfk1954]

as we had included the payment on our 2020 tax return do I just ignore this 1099 as the factoring company had paid us ?

[MaryK4]

Yes, as long as you already accounted for the income (and the deduction if available) you do not have to include the 1099-MISC separately on the tax return.