Contractor doesn't want Payment Reported to IRS. Will I be able to take deductions?

[Saji Ijiyemi]

Hello -- I need to do a major rehab on a rental property that will cost about $50k-60k but the contractor does not want 1099 and wants nothing to be reported to the IRS. I want to be able to claim deductions. For tax purposes, can I still claim deductions if I don't give the Contractor 1099? Will the IRS want to know who I paid the money for the major repairs? I will appreciate your help. Thank you.