Actually, they are the ones who should be sending YOU the 1099, so you can
report it on your taxes.
You still need to report it as income even if they don't send you a 1099.

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  ----- Original Message -----
  From: ColdFusion
  To: CF-Community
  Sent: Saturday, January 31, 2004 2:57 PM
  Subject: Tax Question

  Considering I started doing web work on the side and I have a client
  who I am working for starting in Dec and wrapping it up now.

  However I received an initial 25% payment in Dec 2003.

  Do I need to provide them with a 1099 or some other Federal
  document for their taxes? Do I have to register the initial
  payment with the IRS in order for them to receive some document
  regarding the payment to be used on their taxes?

  This is new to me in this regards.

  Thanks!!
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