I have to Issue a 1099 to a Contractor for Labor incured in my Small business, how do I know his EIN is legitemate?

[NicoleU]

IRS Forms 1099 are only sent to sole proprietorships (social security number required) and partnerships (EIN required).

You are not required to send 1099s to corporations (EIN related), except to medical corporations and law firms.

However, you must send a Form 1099 to each individual (social security number is required) who provided you with at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate

Please see this is IRS link: https://www.irs.gov/uac/about-form-1099misc