My daughter filed her 2006 1040A and sent it to the IRS on March 7, 2007. She is expecting a return.

On March 9, 2007 she received a 1099-MISC with only Box 7 completed. I have been told by the IRS she will need to file an amendment after she receives her return. The IRS said she will need to file a Form 1040X and attach her check or money order if money is due the IRS (most likely there will be). Is that correct?

I'm a little confused, because if she had received the 1099-MISC in time, she should have filed the 1040. Right?

Is the 1040X the way to go and if so, what am I amending?

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Alicia:

What the IRS told you is correct. She will need to amend her 2006 return with Form 1040X and claim the income documented by the Form 1099-MISC. She will also need to complete Schedules C and SE and, most likely, pay some taxes with the amendment.

If she gets this completed and mailed by 16 April 2007, there will be no penaltioes assessed.