Tax Law (Questions About Taxes)/Tax Return for Acting


Hello John,

My wife, son, daughter and I had an acting job in 2010 through our acting agent.  It was a job at a conference for two days.  The pay for the job was $2,025.94 each.  The checks were sent directly to our agent, and they sent us checks ($1,620.75 each) after the agent fee was deducted.  Each of us received 1099-MISC from the production company who actually hired us for the amount, as well as one for our agent.  We only reported the one from the agent because that’s the amount we actually received.  Now IRS claims we understated the earning on the return.  How should we have reported the 1099-MISC's?  Or, shouldn't either the production or the agent have sent the 1099?

Thank you for your answer.



Thanks for your question.

If the checks were sent direct to the agent, the production company should probably have issued a 1099 to the agent. Then the agent pays you and issues a 1099 for that amount.  Unfortunately, that's not what happened.  

When the two 1099's were received, you should have contacted the agent and have him rescind the one he issued.  However, that's water over the bridge and doesn't help your current problem.  I just mention these items so you can hopefully avoid the issue in the future.

Since the IRS has already contacted you, its too late to file an amended return.  Simply tell the IRS that these 1099s represent the same income and explain to them what you told me.  Hopefully, this will resolve the problem.  If not, you need to secure some representation before the IRS to plead your case.

Again, for your information, if you receive two 1099's for the same money and neither party will rescind their 1099, take a deduction for one of them "amounts paid to agent" or some such description.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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