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I have a 1099-MISC but I did not receive the income, my employer did

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Expert Alumni

I have a 1099-MISC but I did not receive the income, my employer did

If the money was paid to a third party (your employer) on your behalf under an agreement for monies due your employer, but you actually earned the money you must report it.

If, based on facts and circumstances, a payment was made to your employer on your behalf who was then expected to make a payment to you that was never received or paid to you, there is nothing for you to report.

If the second scenario is true, you can nominee the 1099-MISC to your employer to shift the money to the proper payee.  I've included information on how to nominee a distribution to the actual recipient. 

  • Nominee returns. Generally, if you receive a Form 1099 for amounts that actually belong to another person or entity, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received).  You must also furnish a Form 1099 to the other owner. File the new Form 1099 with Form 1096 (this is a transmittal for the 1099) by mailing to the Internal Revenue Service Center for your area.
    • On each new Form 1099, list yourself as the payer and the owner as the recipient. On Form 1096, list yourself as the nominee filer, not the original payer.  The nominee is responsible for filing the subsequent Forms 1099 to show the amount allocable to  the owner.
  • The forms filed with the IRS should be the red copy so if you don't have a color printer, go to the IRS website and order the forms here:  Click here to order forms or publications from the IRS

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