When Should An Independent Contractor Get a 1099?

[hairfarmer]

Greetings,

I did some freelance work for a client. I started the job in September of 2004 and finished the job in November of 2005.

My question is this: He 1099'ned me for September, October, and November of 2004, and combined it with the the work I did in 2005.

Can he do that? Shouldn't he have 1099'ned me for the 2004 work I did for him during the 2004 Tax year.

Can he simply "carry over" the 2004 work into the 2005 tax year? If he forgot to 1099 me in 2004, isn't that just his problme for being asleep at the wheel. Can he add 2004 to my 2005 taxes?

This really messes me up financially.

Hope this makes sense.

Raymond Salecdo

[aaron]

When did he pay you? Did you declare any earnings for the 2004 tax year as a consequence of this contract?