<prompt> Human: Im not sure this is the best place for this question but you are all so helpful, I thought I would try. As the title states, I did some freelance work for a company in mid-2014. The company was slow to pay, and, long story short, the money for this project did not reach my hands until early 2015. Last week I received a letter from the IRS saying that my 2014 tax return was incomplete as it did not show this income apparently the company had filed a 1099 for this payment for the 2014 tax season, and had not sent me a copy. I now owe nearly 2,500 towards my 2014 taxes, plus interest and penalties. I have not filed my 2015 taxes yet, but was planning to claim this income this year, as thats when I actually received it. Before I contact the IRS, is there anything I should do or know about this situation? Unfortunately contacting the company I did the work for is not possible as they now appear to be out of business and I dont have a way to reach them.  <response>: Just call up the IRS and explain it to them. I have found that the folks who answer the phone at the IRS are universally helpful. 