Two part question:

New client (Sole Proprietorship)  has prepared  his own 1096 and 1099's for the 2018 tax year but he never mailed them in.  He did furnish a copy to the independent contractors but not to the IRS.  He just didn't understand that he needed to.

Now that I'm about to file his 2018 tax returns,  I will have him mail in his 1099's and 1096 to the IRS.   I know the penalties can be high for not filing.  Does anyone know if the penalties would be more than $270.00 per 1099 because so much time has elapsed and would this automatically trigger any other actions from the IRS?  

I noticed that of the six 1099's that were completed, only two of them have the recipients social security number or tax ID number.  All the others have no SS or tax ID number.  My client has tried to contact the recipients to get their ID numbers but had no response.  Is there a way to remedy this?  

Your response would be greatly appreciated