He can't issue a W-2 at this point, because he did not withhold employee or employer payroll taxes. Go ahead and file as self-employed, pay the taxes, then fill out the SS-8 and send it in. Read about it here:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/uac/about-form-ss8">https://www.irs.gov/uac/about-form-ss8</a>
