Yes, if you are sure you will not receive a 1099-misc. The client had until January 31st to get you a copy. As long as you report the income, you will not be liable for any additional tax. If the client does issue a late 1099-misc, the IRS may ask for verification that you reported the income, which could be time consuming if not problematic. Try to contact the client for clarification before you make a decision and move forward.