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Even if the employer refuses to give you the Form 1099, you are required to report the income you received from that employer. Hence, I would suggest you to report the income that you received.
Let me know if you have any question.
Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.
Are you working as an individual or as a Corporation?
Yes, the contractor is required to issue a Form 1099 to you if he paid you $600 or more for services in the ordinary course of his business. He can be penalized for not issuing these forms. However, the non receipt of Form 1099 cannot be a reason for you to not report this income.
You can just inform the IRS that you have no been issued Form 1099 for your services.
Than, they may proceed against him for the penalty.
I would appreciate if you could accept the answer unless you need some more clarification.