In 2024, I paid an editor over $1000. When work was completed, she took the money and ran without a receipt and ended contact. What should I do to file a 1099-NEC?

[jebhawk]

In short, the relationship I had with this contractor started great and ended exceedingly poorly. We had been friends prior to the completed work, but neither of us were happy about the outcome of the contract or payment schedule. I did pay her, but she refused to provide a receipt. She's since engaged in slanderous statements about my business and has threatened more of the same if I ever attempt to contact her again. I don't even know if the address I have for her is current. Because this payment is over the 1099 NEC threshold, what steps should I take to protect my own filing status with the IRS? Thank you!

[RobertB4444]

If you have requested a W-9 from the vendor and they have refused then you can file a 1099-NEC with the IRS with the word 'refused' entered where the EIN or Social Security number would be.

The IRS requires three requests for a W9 in order to qualify as a refusal.  Ideally these should be written so that you can prove that you tried.  

Once you have those then you send the 1096 and 1099 to the IRS as well as the 1099 to the contractor just as you would to anyone.  Just with that 'refused' written on it.  

@jebhawk