Are you a business owner or an individual?
Did the person in question here perform work for you as and independent contractor or for your company as an independent contractor?
Hello again pinky,
Although it is not desirable, you may file a Form 1099 without the taxpayer's social security number. In a case where he has refused to give you that information, then you would really have no other choice. You would, however, need at least to know his correct legal name and his current address. If you have the correct name and address, then there is a good chance that the IRS will be able to find his records and match them with his social security number. If you file a form without the social security number, the IRS may send you a notice requesting that information. At that point you would just respond stating that he was unwilling to provide that information.
You have indicated that this money was paid in both the 2007 and 2008 tax years. The problem with reporting the money that was paid in 2007 is that the due date for filing those forms has long passed, and if you filed a 1099 now for the 2007 tax year, you would also be subject to penalties for late filing, so I am not sure you would want to put yourself in that position. However, you can certainly file a 1099 for him for any money paid in 2008. That form can be issued anytime after January 1st of 2009 up until the due date of January 31st. The original form should be mailed to your former tenant and a copy should be provided to the IRS.
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