I hope someone can answer this question for me. I do some independent contract work for a company. I forgot to cash some of the checks the company wrote me in 2009 for the work I did for them that year. The dates on original checks were too "stale" so bank wouldn’t accept them. Because I earned less than $600 from them in 2009, they did not issue me a 1099 form. Regardless, I paid all of the fees that I earned from the company in my tax return for 2009 as required by law. They just reissued me the checks from 2009 that I forgot to cash. Now, the company is including fees from those re-issued checks in 2011’s wages/fees. And consequently if I am issued 1099s this year, they will include the fees/wages from re-issued checks. They said this is done because "We will have to count the replacement check in this year’s earnings because you cashed it this year." Does this sound right to you? They’re suggesting I need to consult a tax professional to make adjustments. Any help will be greatly appreciated.