We paid a 1099 vendor on 12/28/14 for services rendered. A few weeks later the vendor reported that the check was stolen, so we had to stop payment on the check in 2015 and reissue. Is a 1099 due for 2014, or is it now a 2015 amount?


We spoke with IRS information reporting specialist Ms. Lewis, ID# 1003078897, who said that you should not report the payment in 2014, but report for 2015.

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