Misc Form 2011: Fill & Download for Free

First of all, you don't need a W-9 from someone for whom you are working as an independent contractor; it's the other way around. You must provide a W-9 to anyone from whom you are receiving income that must be reported to the IRS on an information return. See Instructions for the Requester of Form W-9 (01/2011).Payments of $600 or more made to an independent contractor for services provided in the course of a trade or business are reported to the contractor on Form 1099-MISC. If you're not performing your side job for someone conducting a trade or business they generally don't have to give you a 1099-MISC; see the Instructions for Form 1099-MISC (2013). That does not mean that you don't have to report the income you receive - you are still receiving it as compensation for services rendered.You report the income from the side jobs you perform on Schedule C. On Line 11 of Schedule C you can deduct the amounts that you pay to your contract labor. Note that you will have to receive a W-9 from your contractors, and provide them with Form 1099-MISC, if you pay any one of them $600 or more.Your state may require you to register with the state and pay other fees for licensing, etc., if you are conducting a trade or business within that state. The definition of "conducting business" can be a bit tricky; you might want to consult with a lawyer who specializes in working with small businesses.

This was repealed.Right now, if you pay $600 or more for services, then you have to issue a 1099-MISC. The Affordable Care Act that was passed in 2010 changed this to say "good or services". That means if you buy $600 in goods from within the fiscal year, then you must file a 1099-MISC to that recipient.On April 14, 2011, Obama signed into law a repeal of this 1099 requirement for "goods". If you pay someone $600 or more for services within a fiscal year, then you stilll must file Form 1099-MISC.

This is confusing. You did work in tax year 2011. You received a 1099-MISC at the end of that year showing the amount you were paid, but you were not paid then. The company sent you Copy B of the 1099-MISC and sent Copy A to the IRS. When you received that 1099-MISC in the mail, you should have contacted the company and told them you were never paid and that your not going to report this income on your 1040s because you never received it. The company needs to efile a correction and they can still efile a correction even in 2014.If you were paid in January of 2013, then you report that income at the end of the 2013 tax year on your 1040s. The company needs to issue a 1099 as well because the IRS double checks that what the payer paid is the same as what the recipient received in that tax year. The IRS double checks the 1099-MISC values with the 1040s.My best advice is dont hope that everything just works itself out and goes away with time. The IRS chases discrepancies and will start issuing fines. Contact the company. Ask them to efile a correction. Get a new Copy B issued for TY2011 showing the amount paid was $0. Get a Copy B for TY2013 showing the actual amount paid. When you efile a 1099 with the IRS, the company will receive a receipt. Get a copy of that receipt. If you dont follow up, eventually all of this go to the Under/Over Reporting Department at the IRS and they will start issuing fines.