I am a contractor and I have a sub who I am very close with. I am helping him set up his w-7 for ITIN but I fear he won’t have it by the time I need to send out 1099’s. He has done a substantial amount of work for me this year, and he is eager to receive ITIN for his future growth. My question is how do I send him a 1099-MISC if he does not have ITIN but has applied? Also, the W-7 implies that he sends in his application with a tax return. It is November of 2023 does he need to submit a return for 2022 even if he had no earnings? Or does he submit for 2023 earnings even tho the year is not over.
Thank you!
sincerely, a contractor and friend
