1099-MISC is overstated by $32,000 not received until 1/4/19. Can I just put in correct amount and file electronically?

[hjpistol]

The business was produced and paid for in late December, but the company paid me $94,157 by ACH on 123118 and $32,767 by ACH on 010419. I have copy of online bank statement. I just want to report the $94,157 as 2018 income which is all I received in 2018. The company says they will not modify the 1099MISC.

[Ashby · Accepted solution]

If you correct it yourself on your tax return, I guarantee you will be getting a letter from the IRS. You either need to push harder with the company or report the income. You don't want to get hit with an auto-corrected IRS tax bill that includes penalty and interest.