1099 filing requirement question

[Fluffyduck]

I have a client who buys and sells timber. Sometimes as lump sum and sometimes as pay-as-cut. Is he required to send the landowner a 1099 either way? He is having trouble getting customers to give him their social security numbers so that he can file these.

[Traveling EA]

1099

Most of the taxpayers I see with timber sales have a 1099 S from the timber company. Your clients should not be cutting or buying their timber without first getting a SS number from them. If they refuse, he can do a 20% backup withholding prior to paying them.

[Fluffyduck]

Most of the taxpayers I see with timber sales have a 1099 S from the timber company. Your clients should not be cutting or buying their timber without first getting a SS number from them. If they refuse, he can do a 20% backup withholding prior to paying them.

I agree he should have gotten the SS number first, but too late for that now. Does he file the 1099 S without a SS number, or just not file them at all?