I never file before the deadline for receiving 1099's... I always file on the last day because I generally owe money and don't like to pay it before I have to.  But, I do get my tax returns prepared before the deadline (usually) and it has never been a problem.  Like I said, I always have some clients that never sent a 1099.  I always declare much more income than my 1099's add up to.  So, even if they do make a mistake, it's not likely to matter - if it does, it will have to be corrected by the client anyway.  I'm certainly not going to report more income than I received just because a client made a mistake on my 1099.  And, if I get audited... All of my records are in order and I can show how much income I actually received.  I'm sure it would be a short audit (not that I want to go through the hassle or expense). 

Best,
Robert A. Franco
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