Yes, you can still issue a Form 1099 to a subcontractor for 2022. If you do, and the subcontractor has filed his tax return and did not report the amount you paid him, he will have to file an amended return. If he did report the payment as income, he will not have to amend, although he might get a letter from the IRS. You do not have to send him a 1099 in order to file your tax return.
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