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snklarson
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I need to send a 1099 to a contractor. They have gone out of business and I did not get their W-9 filled out before they went out of business now they are unavailable.

 
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2 Replies

I need to send a 1099 to a contractor. They have gone out of business and I did not get their W-9 filled out before they went out of business now they are unavailable.

How much did you pay them?  Can you contact them and get their EIN or ssn?  You can still deduct the payments even if you don't issue the 1099Misc.  If they were another business you don't need to give them a 1099Misc.

I need to send a 1099 to a contractor. They have gone out of business and I did not get their W-9 filled out before they went out of business now they are unavailable.

You have learned a hard lesson ...  BEFORE they start working for you REQUIRE them to complete a W-9 ... if they balk or outright refuse then don't hire them period.  If they are not on the up & up you don't need them. 

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