Deductions & credits

Basically, you would write a statement explaining that the provider would not give you a tax number, and the diligent attempts you made to get the number.  Give the providers name, address and any other info about them you know.  Then, you can't e-file.  You would print your return, write "refused" in the space for the providers tax number on form 2441, and mail your return along with your statement.