@Debst99 

One is "taxed" on income when the return is filed.

Withholding isn't "tax" - it is simply a prepayment of what will be owed when the return is prepared.

You are confusing the two.

And if no 1099 was issued - how do you/your client know about this income?   

I'm betting the 'bonus' IS in the W-2 amount.  

For a large company to "not" issue a F 1099, or include in the W-2 seems odd.

NMI