The IRS doesn't look at that detail; I'm not sure if it is even transmitted with the efile.
When did that change? In past years if all 1099s weren't reported in a client's tax return, because they didn't submit all of them, they received a letter from the IRS stating that they had unreported income and were assessed additional tax, penalty and interest. This was the case even though the total revenue reported was substantially greater than the total amount of 1099s. We had to submit proof that the missing 1099(s) were included in the revenue reported on the tax return. This happened on several clients in past years.
Why does PS show the line for income reported on 1099s if the IRS doesn't require it?
