Here are the steps and points to remember.
1) First you should contact the business or individual who sent you the 1099 and explain why you think it is incorrect.
2) The IRS says if you cannot get this form corrected, attach an explanation to your tax return and report your income correctly.
3) If the amount is less than $600 you should not be receiving a 1099. The amount of income received still needs to be reported.
4) It is important to remember if you do not receive a 1099 but should have you are still required to report the income.
5) It is important to remember if the amount on a 1099 received is under reported you are required to report the correct amount as income.