Comment
Level 15

I've been doing this for over 40 years; the IRS has never required specific F 1099 matching.  As long as the total gross income reported is equal to or more than the F 1099's issued AND the income is reported in the correct place (NEC = Sch C, rent = Sch E, etc) there is not an issue.

Now if the client give you an amount for Sch C that you use on the return, and the F 1099's issued to the client actually total more... your client *will* be getting a friendly letter from the IRS.   Not because they don't *match*, but because the gross amount is incorrect.