Hello all,
I am a 1099 employee(self employed sub-contractor) I exclusivly work for 1 company that has not given me my 1099 yet. I have asked for it numerous times so I could do my taxes but have not gotten it. Here it is April 20th and no 1099. I filed for an extension and paid what i owed last year just so I wouldn't be hit with penelties but, I really want to get this overwith. I did remind him that by law he need to have them to be by the end of January and I was told I should forget about that law if I wanted to do any work for this company in the future. I was advised by the owner of the company I should file for an extension and wait untill he feels like giving th 1099 to me. I am looking for other employment at the time but would like to know what recouse I have against this company. Any advise would be greatly appreciated!!!

p.s. The 1099 has been on time (or close to it) for the last 4 years so he obviously knows what he is supposed to do.

I have one more question about this. I am really not inclined to belive the answer that someone elce gave me but I will put it out there anyway just to get some feed back on it. Someone I know (not a tax pro) told me that if he has not given me a 1099 and has not filed it with the irs yet that he is responsible for paying the taxes and that I don't owe anything this year! I don't belive that but I would like someone to either confirm this or discredit this statement.
Thanks again!

As an independent contractor you are required to keep your own business records of income and expenses. You can report your income without receiving the 1099. And you are responsible for paying your own income and self-employment taxes. Consult a tax professional for advice on your specific situation.

A 1099 is not usually attached to your tax return unless the form shows income tax withheld. Thus it is not essential to have a 1099 to complete your 1040.

IRS Tax Tip 2008-25

Coldfuse is right about you being responsible to file and pay your own taxes and keep track of your own income. You sound like you've done all the right things by paying amounts due and filing for an extension. You have nothing to worry about. (The IRS cares far more about you paying on time than it does about filing, but you eventually need to do that, too.)

There is no penalty for neglecting your W-2's and 1099's. Employers can blow them off if they want, and many actually do blow off the 1099s because they're pretty complicated. So for that, you have no recourse. Just file and forget about it.

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Here's my question for you:

If you serve only one client (your current employer), why do you think you're an independent contractor? You fit the definition of an employee by only that factor. Here are some other things to consider (this is how the IRS will look at it):

Do you control the hours you work?
Do you control the amount you get paid?
Do you control the quality of your work?
Do you have a business license?

These are things that would be normal for you if you were a true "independent" contractor. If you lack control in ALL of these areas, the IRS would react by giving you a refund of all the self-employment taxes you've paid and passing them on to your employer with penalties.

Is this why you don't get your 1099's? I could be wrong; every situation is different, but there are many business owners trying to find ways to avoid paying employer taxes.