My husband and I are beginning to divorce. Nothing has been filed on that yet. He claims he has filed 1099 forms on 2 of my relatives in need to whom I have gifted money. Can a 1099 be filed for money gifted? I don't think he would even have access to SS#s for the recipients. Could a 1099 be filed w/o someone's SS#?

“Can a 1099 be filed for money gifted?”---->No, I do NOT think so; a 1099 is a tax form the IRS uses to track how much money you have paid out to non-employees, also known as independent contractors or vendors. It is similar to a W-2 form, which tracks monies paid to employees. In general, you should file a 1099 if you are engaged in business or trade and have paid out $600 or more to non-employees during the tax year.So, he can’t file 1099MISC on 2 of your relatives to whom you have gifted money. The two recipients are NOT even subject to the gift tax; however, as long as you give money to others, you may need to fill out the IRS Form 709. If you give a single recipient $13,000 or less in gifts over the course of the year, you do not have to pay taxes on your giving. If you give more(more than $13,000 to each recipient), then you must fill out Form 709 to inform the IRS of your giving whether or not any tax is ultimately due. You won't have to pay taxes on this gift unless your lifetime giving exceeds $1.026Million( as you have two donees), but the IRS requires you to report your giving using Form 709 at the same time you file your 1040.
“I don't think he would even have access to SS#s for the recipients. Could a 1099 be filed w/o someone's SS#?”----> As said above.