No, I didn't claim the registration fee on my 2015 tax return; I would have been reimbursed by my employer had the class been offered.

I paid the registration fee in November 2015, and got the refund in August 2016. The 1099-MISC states it is for 2016.

I followed these steps for a 1099-MISC I was issued in error. I registered and paid for a class from a company, then the company cancelled the class; it took me...