If you do not have the Social Security Number by the filing deadline, 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, and this must be sent along with a backup withholding notice and W-9 form to the subcontractor. It notifies the subcontractor that they will be subject to withholding until the identification number is submitted.
While the individual or business can be subject to a penalty for refusing to provide an SSN or EIN, you also can be subject to a penalty for not submitting fully completed forms by the deadline.
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