1099 misc amount already included in W2

[053]

I received a 1099-misc for union dues from the union. But I did not actually receive any money from the union. The union dues are typically deducted straight out of my paycheck but since I am the Union Steward now I don't have to pay the union dues. So the amount that I didn't have to pay for the union dues are fully taxed like normal since it is my normal pay. If I include the 1099-misc on my taxes, aren't I getting taxed for the same income twice even though I only received it once? Do I have to include the 1099 on my taxes since it is money already in my W2?

[JamesG1]

If I understand correctly,

• There is no deduction for union dues on your W-2 income, and
• You also received the 1099-Misc for the amount of union dues that you did not pay.

You will pay income taxes on the additional income reported on the 1099-Misc.  If the issuer of the 1099-Misc does not issue a corrected form and you do not report the income, at some point the IRS will likely question why you did not report this income on your tax return.

You may want to discuss the matter with the issuer of the 1099-Misc.

Follow these directions to post 1099-Misc income. 

• Down the left side of the screen, click on Federal.
• Along the top of the screen, click on Income & expenses.
• Under Your Income and expenses, scroll down to Less common income.
• Click Show more to the right.
• Click Start/Revisit to the right of Miscellaneous income, 1099-A, 1099-C.
• At Miscellaneous income, click on Start/Revisit to the right of Other reportable income.
• Did you receive any other taxable income?, click Yes.
• Enter a description and amount.  Click Continue.
• The income will be reported as Other income on the Federal 1040.