Hello,
I recently received my 1099MISC from my previous employer. However, when I looked at it the amount reported was way below what I had earned. I must also mention that we had direct deposit but that was started sometime around August 2010. So it almost seems like the amount that I had made prior to the direct deposit was not included in the 1099. Does my employer have to provide me with another 1099 showing the amount that I made before the direct deposit? Or do I have to use the check stubs I saved? I basically would have to add up everything myself to come up wih that discrepancy. Please help . Thanks.

“ So it almost seems like the amount that I had made prior to the direct deposit was not included in the 1099. Does my employer have to provide me with another 1099 showing the amount that I made before the direct deposit?”----> You need to get them to issue a corrected 1099. You can file with correct amounts, even if you don't get corrected 1099 in time.You should only report income actually received (or constructively received) in 2010 on your 2010 form 1040.The responsibility is with the issuer to ensure that the 1099 is correct. You need to contact the company that issued the 1099-MISC and, in the nicest way possible, ask them to issue a correct 1099-MISC.You would also contact the IRS and advise that the 1099 is not correct(explain your situation); as long as the payer will issue a new one, problem solved. If the payer refuses, then you should notify the IRS. Call 1-800-829-1040. Have your name, address, Social Security Number, and payment information and the name, address, and phone number of the payer handy when you call.The representative'd tell you you can go through to claim income & deduct expenses), and include a note explaining why the particular 1099 form was wrong, and what the correct figures were for income and deductions.
An alternative way is just to file anyway as you believe to be true. The problem with filing with the incorrect 2010 1099-MISC but not reporting until 2011 would be that the IRS will not have the correct information and will assume that you failed to report income in 2010. That may just create more problems than it solves. However, the IRS would then want to know how this error occurred! NOTE: since there is a mistake, notify the company issuing the form and have them correct the error by sending an amended form 1099. In many instances, they will not correct the error by the time you file your tax return so it is best to report the incorrect amount on your Schedule C as income and report an expense on line 48 of Part V for the difference and document the mistake for the IRS. Also, make sure that you document the mistake and keep records of your correspondences with the issuing company in case you should need it as supporting evidence for an audit.
“ Or do I have to use the check stubs I saved?”----->Yes you can (the actual amount) as described above.