Ask The Taxgirl: Do Individual Taxpayers Submit A 1099?

Taxpayer asks:

I paid a contractor $855 for a roof repair. He did not furnish his TIN or complete and return a W-9. Must I pay the 28% withholding tax on the $855 to the IRS?

Taxgirl says:

I am going to assume from your question that you are an individual taxpayer and not a business entity. Individual taxpayers generally do not provide forms 1099-MISC for payments made to vendors for personal services.