Client refuses to provide 1099-NEC

[Taxtony]

I am self employed and have come across a situation in which a client simply won't send me a 1099. I earned approximately $1,100 with this client in 2022.  At their request, I filled out and provided them with a W-9. 

I was promised repeatedly over the past two months that the document would be sent, but it never happened. Its been one delay after another. And now they've stopped responding to my messages.

I have delayed filing my taxes, waiting patiently for this document to arrive. It's becoming apparent, however, that I won't get that 1099. So should I simply report it as miscellaneous income? What if the client sends the 1099 to the IRS but not to me? 

What is the smartest course of action in a situation like this? 

Thanks.

[MinhT1 · Accepted solution]

You don't need that 1099-NEC to file your taxes.

If you know exactly the amount you received, you can report it as Other self-employed income.

You report the income you received in cash, checks or bank transfers or without a 1099-NEC as self-employed income under Other self-employed income.

• In business income, just under Type of Income, click on Add Income for this work
• On the next page, click on the radio button next to Other Self-employed Income
• Click Continue to enter your income received in cash, checks or bank transfers, or without a form 1099-NEC.