Q. I just filed my 2011 return, and in today's mail I received another 1099-MISC. Does this mean I need to amend my return?
A. You should have reported all income received whether or not a 1099 was issued. You didn't say if this is the case, but if you included all income under gross receipts, for whatever purpose, the fact that a late 1099 arrived is not cause to amend a return. This is one reason why it is so important to have some type of accounting system that you will consistently use.