Based on your answer you do not believe the client should have the 1099 corrected? I presumed the IRS matches track documents with filings?? As a side note the Billing service and one of the 1099 clients issued the documents in the taxpayers SSN vs Business EIN. I have reminded the business that these need to be in the business EIN NOT her personal SSN. Hope this does not come back to haunt me or the client on their personal or business returns.............

Thanks as I will not gross up Sales and will just report the correct figures.