Hi,

I realized that last year for my 2009 taxes, I mistakenly entered the amount from my 1099-MISC Box 3 into Line 7 of my 1040(Wages, salaries, tips, etc) instead of Line 21 (Other income). Should I file a 1040-X along with the fixed 1040? My adjusted gross income and taxes, credits, etc are not changing.

Probably not. It will have NO material effect on the taxes you will owe, so filing an amendment would be a waste of time.

I thought that 1099 income was supposed to be entered on a schedule C, so wouldn't it be taxed at a different rate than if it were entered as wages and tips, etc.

Form 1099 income is listed on Schedule C only if it is Box 7 of the Form 1099.