Forms 1099-MISC are calculated on the cash-basis accounting method, not the accrual-basis accounting method. This means that the amount on your Form 1099-MISC is calculated based on actual payments made to you during the year. It is not calculated based on your earnings during the year.
Additionally, the 1099-MISC total will only include payments made by check. The Internal Revenue Service does not require us to include payments made via PayPal within Form 1099-MISC; consequently, we do not include PayPal payments to you.
Therefore, the total amount on your Form 1099-MISC does not correspond to your sales reports and accrued earnings for the year. It only corresponds to total payments made by check. Furthermore, your Form 1099-MISC does not disclose or state any expenses (such as print runs or other purchases you made on the marketplace.)
To verify the payments you received by check, you look at your publisher Payment History (second option under ACCOUNTING on your Publisher Hub Page). Your Form 1099-MISC amount should be the total of all Payment Types stated as “Check” within the calendar year.