I receive 1099 form yearly working in a nail salon. What is the deadline for my employer to send 1099 to me?

Question

I worked for a few nail salons in Hawaii in 2006. I received all but one called "Lovely Nail". I called twice to ask the salon owner to send 1099 form to me. The owner of this salon"s response was " You have to wait because this is busy season for any accountant to prepare 1099. " What is the deadline for her to send the 1099 form to me after December 31, 2006? I want to file my tax 2006 as soon as possible. Thank you very much!!!

Answer 1

The payer is required to issue 1099s by January 31st of each year. Failure to do so will subject the issuer to a penalty (if YOU notify the IRS of the delay). Being the "busy season" does not sound like reasonable cause for delay. You can refer to the IRS' 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G, page GEN-10 under "When to furnish forms or statements" in your communications with the salon owner. Penalty information can be found on page GEN-12. Hopefully quoting from the official IRS document will do the trick. Good luck!

Answer 2

If you received more than $600, they are requireed to send you a 1099, and as lawyers they should know that. Call the HR department, and if there isnt one, go to one of the named partners and calmly explain your problem and that you are next going to the state department of employment security and state department of revenue. They were required to send you one by the end of January. Despite some erroneous answers, you ARE required to report all income received, regardless whether or not the firm sends you the 1099. You will be filing a Schedule C, self employment and should be gathering all your records, mileage logs and receipts, anyway. Figure out your income, and your deductions to reduce the income on which you will pay self-employment taxes.

Answer 3

I thought it was Jan 31. Layman here.