Can i do a retroactive 1099?

[Sean H.]

I have a worker that worked a fair share of hours for me while i was building one of my houses. I originally offered him a cash hourly wage or a 1099 wage. At the time he wanted the cash wage, but now he is saying would rather have the extra money, and i can 1099 him for the hours worked if i pay him the added difference (about 2 dollars more an hour). 

Its a win for me, because i can write off his hours on the books, and a win for him because im going to write him a check for the difference. Since i paid him most of the money in cash, im afraid i wont have a paper trail to prove all the compensation. 

The work was all this year, so i still have time to give him a 1099 before the tax year is over. 

Any thoughts on this?