Your son does not need an EIN. Is it asking for the EIN on the 1099-NEC? It may want a business code, which can be looked up using the link next to the box asking for the NAISC code. This code does not affect anything it is strictly for statistical purposes.
As an independent contractor, there is no requirement for an EIN.
Do you need an EIN?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
