You may want to check with a CPA or tax preparer, but it could be a non-issue as long as you are reporting income from your own records and not relying only on the 1099s you've received.
In my experience, the total of the 1099s received is almost always lower than the actual income received, for a number of possible reasons. The IRS knows this and doesn't nitpick unless they have some reason to think you're underreporting. That's why it's imperative that you keep accurate records.
Unless this late 1099 would somehow push your income higher than what you've already reported, it probably isn't even going to register. You don't report income by client, so what could the IRS be matching to? |