This is not a 1099-Misc discussion, even though you keep trying to bring it up. Let's start over:
I pay you $1,000 in 2017 and it is reported for 1099-Misc purposes and part of my 2017 business income tax filing. You Lose the check.
I reissue a new Check to you in 2018. This is Not Expense for 2018. You didn't provide more services to me. It's not my expense for 2018 and it's not part of your 2018 income. It's replacement Banking.
