Is there a deadline for 1099-Miscl Royalty Bonus Income to be sent by Payer?

[gdshepardsr]

I received a mineral rights royalty bonus during 2018 and have not received the 1099-Miscl form.  Numerous telephone messages have not been returned by payer and no response to email and letter have been received.

[Anita01 · Accepted solution]

Yes, the deadline is January 31st.  Since you already received the money, you can go ahead and fill out a 1099 MISC as though you received it, or just say you did not not receive one and then you'll be asked for income not on a 1099-MISC.  The only downside to saying you received one is that you need the EIN of the issuer and so you would need a prior 1099 for that.  

The IRS only matches the income amount to the form when they receive their copy so, as long as you enter the correct income as a royalty  that's all you need.  A screen that looks like the 1099 is only provided for your ease of entry. Enter it under the section for 1099-MISC.