Has anyone ever received a 1099 form from an oil co. and the royalties they say you received doesn’t add up to what you have received? I contacted the royalty dept. but was looking for some advice in the meantime? 
It happens quite often. Several things could be in play. One of your checks might have been waylaid in the mail; could just be a mistake; could be that you have interest payments that will come on the 1099-INT, not the 1099-MISC; could be the way taxes are calculated and deductions are calculated. Collect all of your pay stubs and then call the department and get them to walk you through it.
I have a separate question regarding the 1099-MISC forms I've received from the oil companies and how to report. I have 4 separate 1099's all of which show $0 in Box 4 for Federal Withholding, but show some $$ in Box 16 for State Taxes Withheld. Do I report the State Taxes Withheld on my Federal tax return; on the ND state return; or both?
In addition to the state withholding taxes, the 1099's show "Production Tax" and also a line item called "Deductions". It is my understanding that I can report both of these items as Expenses on my Federal return, in addition to the 15% Depletion. Is this correct?
Let me jump in here. The 1099 shows the gross income from production before the deductions that your see on your statements... severance tax, state income tax and other misc expenses. If the 1099 is only for leasing bonus, the amount of the 1099 should be what your got paid. The deductions are deductible against the gross income except the state income tax. If the taxpayer is a corporation of partnership, and those entities actually pay the tax, then the state income tax is a business deduction. In the case of the partnership, the tax is paid by the partnership if a composite return is filed as opposed to the tax withheld being passed through to the partner and reported on the partners return. If the taxpayer is an individual, then the state income tax is not a business deduction, but might be a itemized deduction.
Most states, as does North Dakota, do not allow any deduction of that state income tax. And yes, there is a 15% depletion allowance against production.
If your numbers are large, you might want to get some professional help with your return.
Thank you all for your comments…very helpful… and Greg would you say professional help as in a lawyer or accountant?