If they say they paid you $100 and you say you got $150 the IRS will be perfectly happy. That's why you should report the bigger amount, then deduct what you paid out as an expense.
there is no reason to match anyone's bookkeeping method. All you have to do is add up all the money you got and put it on the income line. You will also have income on that line for which you don't have a 1099. It's all added together.
The only purpose of the 1099 is to make sure you report all your income. You don't have to enter the individual 1099's. Some people here are shopping for 100 companies. You think they need to enter every 1099 individually? You think the IRS wants to see them? All the IRS does is say, "We have 1099's reported from the companies totaling $10,530 for this person. Their tax return shows $12,698 income reported. We're good."
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I pray it does not occur that the last thing I did before I died was vacuum the house or eat broccoli.