Yes. You have to mail ALL of it in. Add the two 1099s for the two contractors refusing to provide their data. Then print out the 1096 and copy A of all of the 1099s. Write "Refused" in the spaces that are empty on the two 1099s and mail the whole thing.
You also must provide copies of the 1099-NEC forms to all of the contractors by January 31st. That includes the two who have refused to provide you with information. For the one, you have an address so just mail it to them. For the other, I assume that you have a phone number or email address. Inform them that you are holding the form that you have filed with the IRS that tells the IRS they refuse to provide their social security number and they can pick it up anytime. If nothing else that'll make them nervous.
Then tell your friend to collect W9s on all of his contractors.
@patriotmike76
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