Thanks for your answer. But I am not convinced that I cannot submit a 1099-NEC for an IC who does not have a TIN. It is hard to trust the reliability of online advice but I have read that if the contractor refuses to provide a TIN then the 1099-NEC must be submitted manually and the word "refused" placed in the field where the TIN would go. I think I need to talk to the IRS directly. But if anyone can provide some definite help on what the IRS demands in this situation it would help a lot.
