re: CPA Question - EDIT - Can I retroactively fill out a 1099-Misc for IC work?

If the company performing the repairs was a corporation, then there was no requirement to issue a 1099-Misc. A LLC could be taxed as a corporation or a S-corporation, and not require a 1099-Misc to be issued for services performed. I would imagine the a/c repair business would either be incorporated or organized as a LLC to provide the owner(s) some protection from lawsuits. The OP can tell the IRS he was under the impression the a/c repaid company did not require a 1099-Misc applying this rule.