@roger,
Yep, that’s exactly right. I do some freelance work and two companies and they 1099 me every year. They sometimes give me more work than I anticipated and after invoicing I deduct a percentage for taxes and make a quarterly payment.
One friend of mine recommended me to her company to do a little work for them, I billed them $2,900.00 for a project and they paid me but as of today I have yet to receive a 1099 from them. I let me tax attorney know about the extra income because I didn’t want it to come back to bite me two years from now.