I hired six foreign daily workers in 2024 that I met near a Home Depot and I paid them in cash for labor only on my rental property. All were paid more than $600 so it must be reported. I asked them by text message recently and they have no SSN or TINs. I don't have their addresses because I met them and dropped them off at the Home Depot. They are not cooperating to provide the information I need. I know I need to file 1099-NEC forms and form 945 to submit backup withholding for the labor I paid for. For two of the workers I only have their first names, not their last names. How do I report this incomplete information on a 1099-NEC? Can I use the EFTPS to submit the backup withholding taxes due?
Please don't respond with unhelpful comments. What I need to know is how best to report these payments to the workers lawfully to the IRS in my current situation, the way the IRS would recommend in my situation.
Unfortunately I have had no luck in even getting an in-person appointment with the IRS. Even their appointment phone line is not taking calls. Frustrated with not being able to get answers directly from the IRS.
How can I even make an appointment at a IRS Taxpayer Assistance Center when they don't take calls? Is there an online website where I can make an appointment to get my questions answered by the IRS?
