You are not required to issue one. If you do issue one and submit a copy to the IRS it could be considered by the IRS as frivolous, or late and could technically result in a penalty. Maybe not but that's as good an excuse to tell the contractor why you don't have to. This is not legal or tax advice but what I would do is fill out a free pdf of the form from irs.gov and give it to him and call it a day. No submission other than that.
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