Hello. I hope this is the proper place to post this question. If not, I apologize.

I presently work with two realtors on a part time basis. I receive $300 weekly to perform a number of duties involving computer work and general IT support. The agreement we had when we started was that I'd be an independent contractor. I have no problem setting aside money and paying my own taxes at the end of the year.

I was under the impression that because I was an independent contractor I'd receive a 1099 form from them. I have had several friends who worked in the same capacity for other entities and they've informed me this is what they've experienced.

The first year they provided me with the 1099 form late, but without any issues.

This year they dragged their heels. They at first outright ignored my initial emails requesting the form. Then when I started asking them over the phone and in person they consistently "forgot" to purchase the forms at Staples. There was a point where I was told one of the realtors "forgot" the fully completed form "at the house in Maine."

This went on several months after the month they were supposed to have given it to me.

Since I knew how much I made because of the receipts I drew up for my own benefit I filed my federal tax return on time as I was very annoyed with their antics.

Because of some probably unrelated income rejiggering (my wife and I incorrectly filed our federal tax returns, so our state which we just moved to is auditing us). The state has requested that I send them my 1099 forms to prove that I made my roughly $15,000 from them in our former state.

I recently rerequested my 1099 form because of the audit. They're now claiming that they shouldn't have to give me a 1099 form. That I'm not an independent contractor, but my own consulting business. That I shouldn't receive said form from them because they don't have to provide the landscaping business that mows their lawn a 1099, or the newspaper for their advertisements.

They claim that they spoke with "two accountants" who both said they they shouldn't give me said form.

My wife, who has a bachelors in accounting says otherwise. A friend of mine worked in the exact same capacity for a building contractor (as a draftsman) says otherwise.

I essentially receive a salary every week. I do not have a business ID, I do not belong to a chamber of commerce, nor do I seek other individuals to "consult." I'm also employed elsewhere full time.

My questions are:

1. Do they have anything to personally gain from not giving me a 1099? My years in the real estate industry has taught me that realtors are snakes who will exploit pretty much anyone if given the chance.

2. Am I really a "consulting business," even though I essentially receive a part time salary?

3. Are these "accountants" they've spoken with (whom I don't know) correct? Or is my wife and friend incorrect?

Any answers would be appreciated.

Thanks!