1099M for previous year

[decaf]

Is there a way to file a 1099M for a subcontractor who did work at my residence in 2004? I am currently in litagation with the subcontractor for faulty work and job abandonment and have paid him over $118,000 in the past 2 years, but only $15,000 of that in 2005. I would like to report his income from me to the IRS for the 2004 tax year as after receiving my cancelled checks, I see that he made the checks out to himself and "cash" instead of his company name.