lost 1099

texas

late friday one of my contractors told me that he needed a copy of his 2000 1099 statement, he had to meet with the IRS Monday.

I have everyone elses but can't his. I asked him if he did indeed get one from me, yes he replyed.

I can't find my old bookeeper to ask for a copy.

Here are my questions:

1) I have all his invoices for 2000, so maybe I can make one up.
2) He is due in the IRS office this coming monday, If he cant produce one cause I can't find the original copy, What position am I in?
3) If I the customer, can't produce a copy, will a red flag wave to the IRS, causing a possible audit.
4) Finally, what if he never received his 2000 1099 from me.

hey, thanks
tammy

If you filed the 1099 with the IRS & mailed it to him, you're OK as far as his audit's concerned. It's his responsibility to keep his own records. Also, if you filed it with the IRS, they have that info on file. He can get a printout of all income statements (including your 1099) from the nearest IRS office.