In public accounting tax work, it is common practice to leave boxes 16a and b blank when the client does not follow instructions to file 1099's timely and correctly. Sometimes, clients don't file 1099's at all, even when instructed to do so. We are engaged to file their income tax returns, not their 1099's. Thus, we don't always know a definite "yes" or "no" with regard to this question, because the client may say they'll file their 1099's later and they never actually do.