Can someone refuse to provide 1099?

Yes, a person can refuse to provide a Form 1099 if they are not required to do so under IRS regulations. However, if they are a business or independent contractor who has paid for services exceeding $600 in a tax year, they are generally obligated to issue a 1099 to the recipient. Refusing to provide a 1099 may lead to potential penalties for non-compliance with tax reporting requirements. It’s advisable to consult a tax professional for specific guidance.