If you received a 1099-MISC, the same form has been issued to the IRS. The IRS will expect the 1099-MISC to be listed on your return. If you did not receive the funds or feel the 1099-MISC was issued in error you will need to contact the payer to have a corrected 1099-MISC issued. If a corrected 1099-MISC is issued showing no funds received you can continue with the return without including the payment.