You can still issue a 1099-MISC without the social security number. However, to maintain compliance with
IRS guidelines, you must make a formal request to the subcontractor for his
identification number before the end of the year.
If you do not have the Social Security number
by the time to file Forms 1099-MISC, you should leave the identification number
box empty, but still submit the report to the IRS.
The IRS will send a notice
stating that the number is missing. This
notice must be sent along with a backup withholding notice and W-9 form to the
subcontractor. This notifies the subcontractor that he will be subject to
withholding until he submits his identification number. He is also subject to a penalty of $50 for
failure to furnish the Social Security number to you.
