I think it's a $50 fine.
What you can do to claim the credit if they won't give you the number, is to check the box for "refused." You will have to print your return and mail it in, it can't be e-filed with a refused tax number. When you print the return, attach a written statement that gives the care providers name, address, phone number, and describes the good faith efforts you made to get the tax number, and their refusal.
In the future, if you change day care providers, get the form on day 1 or don't go there.
Can you get a copy from any of the other parents? Form W-10 only shows the care provider's name, address and tax number. It doesn't have any personal or tax information about the customer.
