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If your client is a business and paid you more than $600 they must send you a 1099-MISC. If he is an individual consumer then no.
Client is a business. I thought the regulations for the issuance of 1099's for businesses did not go into effect until some future date?? Can you provide link to regulation? Thanks
It has been effect for years!
The IRS started a crackdown about a year ago
In any case, it is up to your client to fulfill his obligations. You must report the income whether he sends a 1099 or not.
If he does not send a 1099, the IRS can deny his deduction on his tax return.