| I would simply report all the income received from this subcontractor irrespective of whether or not the builder supplies you with a 1099-Misc. In the event the builder sent you a wrong or incorrect 1099-Misc, I would not fear this situation as you can always report to the IRS that you only received a certain sum of money from the builder.
Then you can send documentation to the effect that you only received a certain amount and also you could have your CPA send a note that the builder sent you the wrong 1099-misc deliberately! | 
