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JohnH, you are correct on being subject to the penalty. I see three 1099MISC forms but from his expenses he may have missed a couple. This guy is a mess. You would think the penalties would get his attention. Personally, I doubt it. I have been charging him a substantial rush/last minute too lazy to get docs in a timely manner PITA fee each year. He only complained once and threatened me with going to another preparer. Needless to say, I invited him to go. Well obviously, he didn't he's still here and still getting charged for causing me to sit in front of my computer to beat the 12:00 midnight time. I'm going to nail him this year as he is screwing up Monday night football. I would normally say too bad so sad, but if is willing to pay the fees then I'm willing to collect them. I think Forrest Gump said it best. "Stupid is as Stupid does"

How many did he file? In an extreme case he might be liable for a $250 per form penalty. Knowing that, he might be incentivized to 1) pay you to get it right this year, and 2) pay you to do it right in the future.

Here are the regs (bolding is mine) from 26 CFR § 301.7502-1: But the above applies if the IRS received the document or payment and the date is in question. This topic has to do with a payment that was not received (or so the IRS claims) - in that case, note that the exception does not apply to payments: The exceptions (c)(3) and (d) have to do with private delivery services (PDS) and electronic filing.

You would prepare 1099MISC, marked "Corrected" in the checkbox, with $0 in Box 3. Then issue new 1099-NEC with the amount in the correct box on that form.

So sorry for your loss. I had a "greeter" cat for many years and most clients looked forward to seeing him every year. Only problem is he liked to sit on my lap when I was preparing returns and if I wasn't paying the appropriate amount of attention to him, depending on his mood, he would start tapping on the keyboard, making for some interesting results.

Another pet mother here so sorry for your loss. But you may not need to change your avatar. I have lost all three of my office helpers/paper weights in my avatar but love seeing them again every time I check this site and post. Warm memories...

My little doggers - Vinny - passed away a few weeks ago. He was with me for 14 years and was a major part of my tax practice as the social and welcoming committee. He had his own Instagram and I swear I got clients because of him. We had gotten him in January. We live in western NY and my husband is the town highway superintendent. So in January, he's pretty busy with roads. When I called him to go down to the house and check on my new puppy and he told me he was too busy, I started bringing him to work with me. He peed on lots of clients that year, and W2s and tax returns. As soon as he heard the door open, he'd be up and running to see who it was. I had a number of clients who would bring him toys and treats. I'm missing him!