I think you missed the point. Use the Quick Employer Forms to create a 1099-MISC that is the same as the one you already issued. In addition to creating the form, it will also offer to e-file the required "information return" Form 1096 report to the IRS (which is submitted independently from your personal tax return). Then, since you already sent a 1099-MISC to the recipient, you can discard the payee copy produced. Your tax results are unaffected whether or not you issued a 1099-MISC. The transmission of the 1096 information return to the IRS separately correlates with the expense claimed in your tax return, while it also documents the recipient's income to the IRS. Voila!
